Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 103 of Section 2 me diye gaye “STATE” ki definition ko bare act ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 2(56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters;
Section 2(103) “State” includes a Union territory with Legislature;
Section 2(114) “Union territory” means the territory of—
(a) the Andaman and Nicobar Islands;
(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;
Section 2(81) “other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).
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