MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)

THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU CENTRAL GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020

NO. 2 OF 2020

Promulgated by the President in the Seventy-first Year of the Republic of India.

A Regulation further to amend the Central Goods and Services Tax Act, 2017.

In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him:-

Short title and commencement

1. (1) This Regulation may be called the Union territory of Dadra and Nagar Haveli and Daman and Diu Central Goods and Services Tax (Amendment) Regulation, 2020.

   (2) It shall come into force on the 26th day of January, 2020.

Amendment of section 2.

2. In the Central Goods and Services Tax Act, 2017 (12 of 2017.), in section 2, in clause (114),-

(a) in sub-clause (c), after the words "Nagar Haveli", the words "and Daman and Diu" shall be inserted;

(b) sub-clause (d) shall be omitted.

RAM NATH KOVIND,

President.

GST amendment adds Daman and Diu to Dadra and Nagar Haveli references and removes a related subclause. The Regulation amends the definition provisions in section 2 of the Central Goods and Services Tax Act to alter clause (114): inserting the words 'and Daman and Diu' after 'Nagar Haveli' in sub clause (c) and omitting sub clause (d), thereby adjusting territorial references for the Union Territory under the Central GST framework.