Definitions of various important terms as per Section 2 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018, unless the context otherwise requires, are as under:
|Definitions under Section 2 of UTGST Act, 2017 (Chapter I: Preliminary)|
|Section 2(1) : “appointed day” means the date on which the provisions of this Act shall come into force.|
|Section 2(2) : “Commissioner” means the Commissioner of Union territory tax appointed under section 3.|
|Section 2(3) : “designated authority” means such authority as may be notified by the Commissioner.|
|Section 2(4) : “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.|
|Section 2(5) : “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation.|
|Section 2(6) : “Government” means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government.|
|Section 2(7) : “output tax” in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.|
|Section 2(8) : “Union territory” means the territory of,-|
(i) the Andaman and Nicobar Islands;
(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.
|Section 2(9) : “Union territory tax” means the tax levied under this Act.|
|Section 2(10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts.|
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 2 of the UTGST Act 2017, vide Notification 1/2017 UT Tax.
2. Clauses (iii) and (iv) in sub-section (8) substituted vide section 137 of the Finance Act 2020 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
|CBIC Updates (GST)|
|GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017|
|CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017|
|CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017|
|CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|Note: For Official/ updated copy, please visit the CBIC website.|