The Union Territory Goods and Services Tax Act `2017
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.
List of Chapters & Sections
All sections
- 1Short title, extent and commencement
- 2Definitions
- 3Officers under this Act
- 4Authorisation of officers
- 5Powers of officers
- 6Authorisation of officers of central tax as proper officer in certain circumstances
- 7Levy and collection
- 8Power to grant exemption from tax
- 9Payment of tax
- 9AUtilisation of input tax credit
- 9BOrder of utilisation of input tax credit
- 10Transfer of input tax credit
- 11Officers required to assist proper officers
- 12Tax wrongfully collected and paid to Central Government or Union territory Government
- 13Recovery of tax
- 14Definitions
- 15Constitution of Authority for Advance Ruling
- 16Constitution of Appellate Authority for Advance Ruling
- 17Migration of existing tax payers
- 18Transitional arrangements for input tax credit
- 19Transitional provisions relating to job work
- 20Miscellaneous transitional provisions
- 21Application of provisions of Central Goods and Services Tax Act
- 22Power to make rules
- 23General power to make regulations
- 24Laying of rules, regulations and notifications
- 25Power to issue instructions or directions
- 26Removal of difficulties