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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
