Section 1. Short title, extent and commencement.

Important Keyword: Section 1.

GST Section 1. Short title, extent and commencement.

(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 date 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.

1. Substituted vide Finance Act, 2020 dated 27th March 2020 before it was read as “Dadra and Nagar Haveli and Daman and Diu”.

Read More: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Web Stories: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Download Pdf: https://taxinformation.cbic.gov.in/