sec 2(103) – State

You are here :Home>Bare Law>sec 2(103) – State
sec 2(103) – State 2017-04-14T03:57:47+00:00
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
  • AdminAdmin
    Post count: 130
    Topics: 129
    Replies: 1
    Been thanked: 1 time
    #1348 |

    “State” includes a Union territory with Legislature;

    Priya MadrechaPriya Madrecha
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    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.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.