sec 2(103) – State

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sec 2(103) – State 2017-04-14T03:57:47+00:00
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  • AdminAdmin
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    #1348 |

    “State” includes a Union territory with Legislature;

    Priya MadrechaPriya Madrecha
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    However, each State derives its respective meaning Provided in the First Schedule in the Constitution of India. There are 29 States and 7 Union Territories in India. Of the 7 Union Territories, Delhi and Puducherry have Legislatures of their own. Therefore, for the GST law, by the expression ‘State’, Delhi and Puducherry, though Union Territories, will be included.
    The Legislative Assemblies of Delhi and Puducherry would pass State GST Acts for intraState levies, while the remaining 5 Union Territories will be governed commonly under the UTGST Act.

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