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THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

Body 2(8). ''Union territory''

In this Act, unless the context otherwise requires,-

(8). ''Union territory'' means the territory of,-

    (i) the Andaman and Nicobar Islands;

    (ii) Lakshadweep;

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

    (iv) Ladakh;

    (v) Chandigarh; or

    (vi) other territory.

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