Section 2(114) | CGST Act | What is UNION TERRITORY Under GST? #Taxation...





Section 2(114) | CGST Act | What is UNION TERRITORY Under GST? #TaxationGuruji

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (114) “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.

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