Definitions.
Section 2
GST
PRELIMINARY
Union Territory Goods And Services Tax Act, 2017
Definitions.
2. In this Act, unless the context otherwise requires,-
(1) ''appointed day'' means the date on which the provisions of this Act shall come into force.
(2) ''Commissioner'' means the Commissioner of Union territory tax appointed under section 3;
(3) ''designated authority'' means such authority as may be notified by the Commissioner;
(4) ''exempt supply'' means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;
(5) ''existing law'' means any law, notif
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i) Lakshadweep;
3[(iii) Dadra and Nagar Haveli and Daman and Diu;
(iv) Ladakh;]
(v) Chandigarh; or
(vi) other territory.
Explanation.-For the purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ''Union territory tax'' means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts.
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NOTES:-
1. Inserted by the UNION TERRITORY OF DADRA AND
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