Important Keyword: Section 1, UTGST Act.
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Table of Contents
Section 1 of the Union Territory Goods and Services Tax Act, 2017: 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”.
Frequently Asked Questions
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What is Section 1 of the UTGST Act?
Section 1 of the UTGST Act outlines the short title, extent, and commencement of the Act, establishing its legal framework for the Union Territories.
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When did the UTGST Act come into effect?
The UTGST Act came into effect on July 1, 2017, coinciding with the implementation of the Goods and Services Tax in India.
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Who is covered under Section 1 of the UTGST Act?
Section 1 of the UTGST Act applies to all taxable persons and entities operating within the Union Territories of India.
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What is the significance of the UTGST Act in relation to GST?
The UTGST Act complements the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) by providing a legal structure for goods and services in Union Territories.
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How does Section 1 define Union Territory?
Section 1 of the UTGST Act defines Union Territory as any territory governed directly by the Central Government, excluding the states of India.
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Are there any exceptions mentioned in Section 1 of the UTGST Act?
Section 1 of the UTGST Act does not specifically mention exceptions; however, it primarily focuses on the applicability and commencement of the Act.
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Can the provisions of Section 1 be amended?
Yes, the provisions of Section 1 of the UTGST Act can be amended by the Parliament of India, reflecting changes in policy or governance.
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How does Section 1 impact businesses in Union Territories?
Section 1 of the UTGST Act provides businesses in Union Territories with guidelines on compliance, tax registration, and operational conduct under the GST regime.
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Is there a link between Section 1 and the other sections of the UTGST Act?
Yes, Section 1 serves as a foundational element that connects to the other sections, establishing the framework within which the entire Act operates.
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Where can I find more information on the UTGST Act?
More information on the UTGST Act, including Section 1, can be accessed through the official website of the Goods and Services Tax Council or legal resources related to taxation in India.
Download Pdf: https://taxinformation.cbic.gov.in/
