The 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.2017
List of Chapters & Sections
All sections
1Short title, extent and commencement2Definitions3Officers under this Act4Authorisation of officers5Powers of officers6Authorisation of officers of central tax as proper officer in certain circumstances7Levy and collection8Power to grant exemption from tax9Payment of tax9AUtilisation of input tax credit9BOrder of utilisation of input tax credit10Transfer of input tax credit11Officers required to assist proper officers12Tax wrongfully collected and paid to Central Government or Union territory Government13Recovery of tax14Definitions15Constitution of Authority for Advance Ruling16Constitution of Appellate Authority for Advance Ruling17Migration of existing tax payers18Transitional arrangements for input tax credit19Transitional provisions relating to job work20Miscellaneous transitional provisions21Application of provisions of Central Goods and Services Tax Act22Power to make rules23General power to make regulations24Laying of rules, regulations and notifications25Power to issue instructions or directions26Removal of difficulties