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Union Territory Goods and Services Tax Act
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.
| Act Id | 201714 |
| Act Number | 14 |
| Enactment Date | 2017-04-12 |
| Act Year | 2017 |
| Ministry | Ministry of Finance |
| Enforcement Date | 22nd June, 2017 for sections 1, 2, 3,4,5, 17, 21 and 22. 1st July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 |
- All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Officers under this Act
- 4 Authorisation of officers
- 5 Powers of officers
- 6 Authorisation of officers of central tax as proper officer in certain circumstances
- 7 Levy and collection
- 8 Power to grant exemption from tax
- 9 Payment of tax
- 9A Utilisation of input tax credit
- 9B Order of utilisation of input tax credit
- 10 Transfer of input tax credit
- 11 Officers required to assist proper officers
- 12 Tax wrongfully collected and paid to Central Government or Union territory Government
- 13 Recovery of tax
- 14 Definitions
- 15 Constitution of Authority for Advance Ruling
- 16 Constitution of Appellate Authority for Advance Ruling
- 17 Migration of existing tax payers
- 18 Transitional arrangements for input tax credit
- 19 Transitional provisions relating to job work
- 20 Miscellaneous transitional provisions
- 21 Application of provisions of Central Goods and Services Tax Act
- 22 Power to make rules
- 23 General power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Power to issue instructions or directions
- 26 Removal of difficulties
