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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

Body 2. Definitions.

In this Act, unless the context otherwise requires,-

(114). "Union territory" means ,-

    (a) The Andaman and Nicobar Islands;

    (b) Lakshwadeep;

    (c) Dadra and Nagar Haveli and Daman and Diu;

    (d) Ladakh;

    (e) Chandigarh; and

    (f) Other territory;

Explanation.- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory;