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(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, 1[Dadra
and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory.
(3) It shall come into force on such date2
as the Central Government may, by notification 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.
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1. 1. 22nd, June, 2017 for sections 1, 2, 3,4,5, 17, 21 and 22 vide notification No. G.S.R. 616(E) dated the 21st June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).
1st July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 vide notification No. G.S.R. 701(E) dated the 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i)