GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(116) – Union Territory Goods and Services Tax Act
- CA Ashish BadalaModeratorApril 28, 2017 at 11:51 PMPost count: 184Topics: 181
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“Union Territory Goods and Services Tax Act” means the Union Territory Goods and Services Tax Act,2017;Priya MadrechaModeratorMay 23, 2017 at 11:34 AMPost count: 280Topics: 4
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The UTGST Act provides for levy and collection of tax on all intra-State supplies of goods or services or both (except alcoholic liquor for human consumption), i.e., the supply of goods or services or both where the location of the supplier and the place of supply as determined under Chapter V of the IGST Act are located within the same UT.
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