DEMO|

26. Removal of difficulties.

25. Power to issue instructions or directions.

24. Laying of rules, regulations and notifications.

23. General power to make regulations.

20. Miscellaneous transitional provisions.

19. Transitional provisions relating to job work.

18.Transitional arrangements for input tax credit.

16. Constitution of Appellate Authority for Advance Ruling.

15. Constitution of Authority for Advance Ruling.

14. Definitions

13. Recovery of tax.

12. Tax wrongfully collected paid to Central Government or Union territory Government.

11. Officers required to assist proper officers.

10. Transfer of input tax credit.

9. Payment of tax

8. Power to grant exemption from tax.

7. Levy and Collection.

6. Authorisation of officers of central tax as proper officer in certain circumstances.

1. Short title, extent and commencement.

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THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No.3/2017 - UNION TERRITORY TAX F.No.S-31011/25/2017-ST-I-DOR Dated 28th June, 2017

In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.

(S. R. Meena)

Under Secretary to the Government of India