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The Union Territory Goods and Services Tax Act, 2017
14
12-04-2017
The Union Territory 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 Union territories and for matters connected therewith or incidental thereto.
Ministry of Finance
Department of Revenue

Chapters, and Sections


Chapter 1 - Preliminary
1 - Short title, extent and commencement
2 - Definitions
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Chapter 2 - Administration
3 - Officers under this Act
4 - Authorisation of officers
5 - Powers of officers
6 - Authorisation of officers of central tax as proper officer in certain circumstances
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Chapter 3 - Levy And Collection Of Tax
7 - Levy and collection
8 - Power to grant exemption from tax
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Chapter 4 - Payment Of Tax
9 - Payment of tax
9A - Utilisation of input tax credit
9B - Order of utilisation of input tax credit
10 - Transfer of input tax credit
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Chapter 5 - Inspection, Search, Seizure And Arrest
11 - Officers required to assist proper officers
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Chapter 6 - Demands And Recovery
12 - Tax wrongfully collected and paid to Central Government or Union territory Government.
13 - Recovery of tax.
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Chapter 7 - Advance Ruling
14 - Definitions.
15 - Constitution of Authority for Advance Ruling.
16 - Constitution of Appellate Authority for Advance Ruling.
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Chapter 8 - Transitional Provisions
17 - Migration of existing tax payers.
18 - Transitional arrangements for input tax credit.
19 - Transitional provisions relating to job work.
20 - Miscellaneous transitional provisions.
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Chapter 9 - Miscellaneous
21 - Application of provisions of Central Goods and Services Tax Act.
22 - Power to make rules.
23 - General power to make regulations.
24 - Laying of rules, regulations and notifications.
25 - Power to issue instructions or directions.
26 - Removal of difficulties.
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