Section 1 UTGST Act 2017
[ Section 1 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ]
Section 1 UTGST Act 2017 explains Short title, extent and commencement and is covered in Chapter 1 Preliminary
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 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.)
Short title, extent and commencement
1. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification [ Note -1 and 2 ] 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.
Note
- Seeks to appoints the 22nd day of June, 2017, as the date on which provisions of provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall come into force vide Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017
- Seeks to appoints the 1stday of July, 2017, as the date on which provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall come into force vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017
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