THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)

THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020

NO. 1 OF 2020

Promulgated by the President in the Seventy-first Year of the Republic of India.

A Regulation further to amend the Union Territories Goods and Services Tax Act, 2017.

In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:-

Short title and commencement.

1. (1) This Regulation may be called the Union Territory of Dadra and Nagar Haveli and Daman and Diu Goods and Services Tax (Amendment) Regulation, 2020.

    (2) It shall come into force on the 26th day of January, 2020.

Amendment of section 1.

2. In the Union Territory Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), (14 of 2017.) in section 1, in sub-section (2), for the words "Dadra and Nagar Haveli, Daman and Diu", the words "Dadra and Nagar Haveli and Daman and Diu" shall be substituted.

Amendment of section 2.

3. In section 2 of the principal Act, in clause (8),-

(a) in sub-clause (iii), after the words "Nagar Haveli", the words "and Daman and Diu" shall be inserted;

(b) sub-clause (iv) shall be omitted.

RAM NATH KOVIND,

President.