GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(114) – Union Territory
- CA Ashish BadalaModeratorApril 28, 2017 at 11:47 PMPost count: 184Topics: 181
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"Union territory" means the territory of- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) other territory. Explanation.--For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory;Priya MadrechaModeratorMay 23, 2017 at 11:33 AMPost count: 280Topics: 4
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All the Union Territories and “other territory” (as defined in Section 2(81) supra) in India will be governed under the UTGST Act, except Delhi and Puducherry. Given that the said two UTs have a Legislature, they will be regarded as ‘States’ for the purpose of GST, and will be governed by their respective SGST laws, instead of the UTGST law.
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