Provisions under Section 1 of the UTGST Act 2017 relating to “Short Title, Extent and Commencement”:
Section 1: Short Title, Extent and Commencement (CHAPTER I: PRELIMINARY) [*1]
(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, [*2] Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
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Notes (History of Amendments in Bare Text):
1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 22/06/2017 as commencement date of Section 1 vide Notification 1/2017.
2. In sub-section (2), the text “Dadra and Nagar Haveli and Daman and Diu, Ladakh” substituted for the text “Dadra and Nagar Haveli, Daman and Diu” vide section 136 of the Finance Act 2020, effective 27/03/2020.