Sec 2(114) – Union Territory

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Sec 2(114) – Union Territory 2017-04-28T23:47:27+00:00
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  • Ashish BadalaCA Ashish Badala
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    #1907 |
     "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 MadrechaPriya Madrecha
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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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