Territorial scope amendment in GST law explicitly lists specified union territories for application of the Act. Amendment alters the territorial scope of the Union Territory Goods and Services Tax Act by substituting two sub clauses in the statutory definition list, expressly listing Dadra and Nagar Haveli and Daman and Diu and Ladakh as the relevant territories for purposes of the Act.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope amendment in GST law explicitly lists specified union territories for application of the Act.
Amendment alters the territorial scope of the Union Territory Goods and Services Tax Act by substituting two sub clauses in the statutory definition list, expressly listing Dadra and Nagar Haveli and Daman and Diu and Ladakh as the relevant territories for purposes of the Act.
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