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The Union Territory Goods and Services Tax Act, 2017

Central

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.

Act number
14 of 2017
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
12 Apr 2017

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

29 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Officers under this Act.
  4. Section 4Authorisation of officers.
  5. Section 5Powers of officers.
  6. Section 6Authorisation of officers of central tax as proper officer in certain circumstances.
  7. Section 7Levy and collection.
  8. Section 8Power to grant exemption from tax.
  9. Section 8APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
  10. Section 9Payment of tax.
  11. Section 9AUtilisation of input tax credit.
  12. Section 9BOrder of utilisation of input tax credit.
  13. Section 10Transfer of input tax credit.
  14. Section 11Officers required to assist proper officers.
  15. Section 12Tax wrongfully collected and paid to Central Government or Union territory Government.
  16. Section 13Recovery of tax.
  17. Section 14Definitions.
  18. Section 15Constitution of Authority for Advance Ruling.
  19. Section 16Constitution of Appellate Authority for Advance Ruling.
  20. Section 17Migration of existing tax payers.
  21. Section 18Transitional arrangements for input tax credit.
  22. Section 19Transitional provisions relating to job work.
  23. Section 20Miscellaneous transitional provisions.
  24. Section 21Application of provisions of Central Goods and Services Tax Act.
  25. Section 22Power to make rules.
  26. Section 23General power to make regulations.
  27. Section 24Laying of rules, regulations and notifications.
  28. Section 25Power to issue instructions or directions.
  29. Section 26Removal of difficulties.