List Of All Sections Of Utgst Act Union Territory Gst Section List

The GST council has included the UTGST in order to complete the constitutional obligation which says The Constitution (One Hundred and first Amendment) Act, 2016, has added a new clause, namely Clause 26B on “State” in Article 366

Other GST Acts 2017

List of all sections of GSTList of all sections of IGST

UTGST Act 2017

The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. So all in all, the SGST cannot fulfill the needed provision here and for the same UTGST has taken its place. Currently, UTGST is applied to union territories of India namely Chandigarh, Lakshadweep, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar Islands.

List of all sections of UTGST Act 2017

Various combination of taxes can be as seen after the implementation GST like:

For Supply of goods and/or services within a state (Intra-State): CGST + SGST;For Supply of goods and/or services within Union Territories (Intra-UT): CGST + UTGST;For Supply of goods and/or services across States and/or Union Territories (Inter-State/ Inter-UT): IGST

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