GST ACTS

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

NO. 14 OF 2017

[12th April, 2017.]

An Act to make a provision for levy and collection of tax on intra-State supply ofgoods or services or both by the Union territories and for matters connectedtherewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India asfollows:—