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        F. Acts / Amendment Acts

        Section 136 - Amendment of section 1.

        Finance Act, 2020
        Union Territory Goods and Services Tax

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        Union Territory GST territorial inclusion expanded to add Ladakh by substituting the Act's territorial description. The amendment substitutes the words 'Dadra and Nagar Haveli, Daman and Diu' in subsection (2) of section 1 of the Union Territory Goods and Services Tax Act with 'Dadra and Nagar Haveli and Daman and Diu, Ladakh', thereby effecting the territorial inclusion of Ladakh within the Act's specified Union Territory nomenclature.
                          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.

                                Union Territory GST territorial inclusion expanded to add Ladakh by substituting the Act's territorial description.

                                The amendment substitutes the words "Dadra and Nagar Haveli, Daman and Diu" in subsection (2) of section 1 of the Union Territory Goods and Services Tax Act with "Dadra and Nagar Haveli and Daman and Diu, Ladakh", thereby effecting the territorial inclusion of Ladakh within the Act's specified Union Territory nomenclature.


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