Short title, extent and commencement
Section 1
GST
PRELIMINARY
Union Territory Goods And Services Tax Act, 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017
\nNo. 14 of 2017
\nDated: 12th April 2017
\nAn Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and the matter connected therewith or incidental thereto.
\nBE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
\nCHAPTER I
\nPRELIMINARY
\nShort title, extent and commencement
\n1. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
\n(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, 2[Dadra<\/p>\n
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