Union territory GST commencement requires central notification and allows staggered commencement of individual provisions for Union territories. The Act designates its short title as the Union Territory Goods and Services Tax Act, 2017, identifies the Union territories to which it extends (with later substitutions to territorial descriptions), and provides that the Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; the Central Government may appoint different dates for different provisions and references to commencement mean the coming into force of the specified provision.
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Union territory GST commencement requires central notification and allows staggered commencement of individual provisions for Union territories.
The Act designates its short title as the Union Territory Goods and Services Tax Act, 2017, identifies the Union territories to which it extends (with later substitutions to territorial descriptions), and provides that the Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; the Central Government may appoint different dates for different provisions and references to commencement mean the coming into force of the specified provision.
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