Definition of Union territory amended to align CGST Act terminology with recent territorial reorganisation laws. Clause 116 amends clause (114) of section 2 of the Central Goods and Services Tax Act, 2017 by substituting subclauses (c) and (d) to list Dadra and Nagar Haveli and Daman and Diu and Ladakh, thereby revising the definition of 'Union territory' in the CGST Act to align with the Jammu and Kashmir Reorganisation Act, 2019 and the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019.
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Definition of Union territory amended to align CGST Act terminology with recent territorial reorganisation laws.
Clause 116 amends clause (114) of section 2 of the Central Goods and Services Tax Act, 2017 by substituting subclauses (c) and (d) to list Dadra and Nagar Haveli and Daman and Diu and Ladakh, thereby revising the definition of "Union territory" in the CGST Act to align with the Jammu and Kashmir Reorganisation Act, 2019 and the Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories), Act, 2019.
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