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The Union Territory Goods and Services Tax Act, 2017

29 sections · 9 chapters

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 11 Officers required to assist proper officers.
- Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 13 Recovery of tax.

The Union Territory Goods and Services Tax Act, 2017

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The Union Territory Goods and Services Tax Act, 2017
Chapter VII

Chapter VII

ADVANCE RULING

Sections in this chapter

Section 14 — Definitions.
Section 15 — Constitution of Authority for Advance Ruling.
Section 16 — Constitution of Appellate Authority for Advance Ruling.