Goods and Services Tax – 01/2017-Union Territory Tax – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) New Delhi, the 13th October, 2017 THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-Union Territory Tax S.O. 3329 (E). – Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the provisions of section 21 of the said Act read with section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017); Now, therefore, in exercise of the powers conferred by section 26 of the Union Territory Goods and Services Tax Act, the Central Government, here
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