Goods and services tax framework for Union territories: short title, territorial extent and commencement are specified by notification. Provides for the short title, territorial extent and commencement of the Union Territory Goods and Services Tax Act, 2017. The Act applies to specified ... Summary
Goods and services tax framework for Union territories: short title, territorial extent and commencement are specified by notification.
Provides for the short title, territorial extent and commencement of the Union Territory Goods and Services Tax Act, 2017. The Act applies to specified Union territories and comes into force on a date appointed by the Central Government by notification in the Official Gazette. Different provisions may be commenced on different dates, and references to commencement are to be construed accordingly.
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