Short title, extent and commencement

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Full Text of the Document

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....tal thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title, extent and commencement 1. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, 2[Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chand....