ORDER NO. 3/2019-UNION TERRITORY TAX (CGST ACT, 2017)

The Order No. 3/2019-Union Territory Tax (CGST Act, 2017) was issued by the CBIC on 29th January 2019.

The order provides clarification on the applicability of CGST Act, 2017 to Union Territories.

It states that the provisions of the CGST Act, 2017 will apply to all Union Territories except for the Union Territory of Lakshadweep.

The order also clarifies that the provisions of the CGST Act, 2017 will apply to the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh.

The order further explains that the provisions of the CGST Act, 2017 will apply to the Union Territory of Puducherry with certain modifications.

The modifications include the applicability of the CGST Act, 2017 to the Union Territory of Puducherry only in relation to the supply of goods and services within the Union Territory.

The order aims to provide clarity on the applicability of the CGST Act, 2017 to Union Territories and ensure uniformity in its implementation.