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Union Territory Goods and Services Tax Act, 2017 ("UTGST Act")

Ministry of Law and Justice (Legislative Department), vide Gazette Notification dated the 12th April, 2017,  has published the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017). The Act received the assent of the President on the 12th April, 2017.

It is an 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 for matters connected therewith or incidental thereto.

The Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

A full copy of the Act along with amendments thereto is available in the GST & CBIC official websites.

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