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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
  1. 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