Section 1 of The Union Territory Goods and Services Tax Act, 2017
- (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, 1[Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory.
- (3)It shall come into force on such date2 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.
Summary
- The official name of this law is the Union Territory Goods and Services Tax Act, 2017.
- It applies specifically to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh, and any other territory.
- The law does not automatically take effect on a fixed date. Instead, it starts when the Central Government announces a date in the Official Gazette (a public government journal).
- The Central Government has the flexibility to bring different parts of this law into effect on different dates.
Practical examples
FAQ
1. Does this law apply to my business in New Delhi?
No, New Delhi is not listed in this section. This Act only applies to the specific Union territories listed, like Chandigarh and Ladakh.
2. Who decides when the rules in this Act start applying to citizens?
The Central Government decides the start date and announces it by publishing a notification in the Official Gazette.
3. Can the government start enforcing one chapter of the law but delay another chapter?
Yes, the Act specifically allows the Central Government to appoint different dates for different provisions of the law to come into force.
Test yourself
Q1.Under Section 1 of The Union Territory Goods and Services Tax Act, 2017, which of the following territories is explicitly covered by this Act?
Q2.Under Section 1 of The Union Territory Goods and Services Tax Act, 2017, how is the commencement date of the Act officially announced?
Q3.Under Section 1 of The Union Territory Goods and Services Tax Act, 2017, how are different provisions of the Act rolled out?
Q4.Under Section 1 of The Union Territory Goods and Services Tax Act, 2017, if a specific rule refers to the "commencement of this Act", what does that mean if the rules are rolled out on different dates?