https://www.taxtmi.com/acts?id=24093 The Act defines Union territory tax as the tax levied under the Act and lists territorial scope, treating each listed territory as a separate Union territory. Output tax means Union territory tax chargeable on taxable supplies by a taxable person or his agent, excluding reverse charge tax. Exempt supply includes supplies at nil rate, supplies exempt under specified sections and non taxable supplies. Administrative terms such as appointed day, Commissioner and designated authority are defined, and undefined terms are to be read as in the Central GST, Integrated GST, State GST and GST (Compensation to States) Acts. en-us Mon, 27 Mar 2017 17:54:51 +0530 Tue, 31 Aug 2021 17:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24093 The Act defines Union territory tax as the tax levied under the Act and lists territorial scope, treating each listed territory as a separate Union territory. Output tax means Union territory tax chargeable on taxable supplies by a taxable person or his agent, excluding reverse charge tax. Exempt supply includes supplies at nil rate, supplies exempt under specified sections and non taxable supplies. Administrative terms such as appointed day, Commissioner and designated authority are defined, and undefined terms are to be read as in the Central GST, Integrated GST, State GST and GST (Compensation to States) Acts. Act-Rules GST Mon, 27 Mar 2017 17:54:51 +0530 https://www.taxtmi.com/acts?id=24093