Section 1 of UTGST – Short title, extent and commencement. Deep analysis for Section 1 of UTGST Bill 2017 – Short title, extent and commencement as per UTGST Act 2017. Get Complete Details for UTGST Section 1 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Short title, extent and commencement applicable on all Union Territories of India. Find Analysis of UTGST Section 1 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 1 of UTGST Act 2017 – Short title, extent and commencementNow Check more details from below…..

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Section 1 of UTGST – Short title, extent and commencement

(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, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.


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