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of <h1>Union Territory GST Act 2017 outlines tax collection on intra-State supply of goods and services within Union territories.</h1> The Union Territory Goods and Services Tax Act, 2017, establishes the framework for levying and collecting tax on intra-State supply of goods and services within Union territories. It applies to territories including the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, and Chandigarh. The Act's provisions come into effect on dates specified by the Central Government through official notifications, allowing for different commencement dates for various sections. Amendments have been made to update territorial references, reflecting administrative changes.
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