Short title, extent and commencement
UTGST s.1, UTGST Act
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The UTGST Act applies to the Union territories without a legislature – Andaman and Nicobar, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territories. Delhi, Puducherry and Jammu and Kashmir have their own SGST Acts instead.
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The exact words of the law
661 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 date 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-03-27 · Substitutedvi
Substituted vide Finance Act, 2020 dated 27th March 2020 before it was read as "Dadra and Nagar Haveli and Daman and Diu".
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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