Section 2 of UTGST Act, 2017: Definitions

Definitions under Section 2 of the Union Territory Goods and Services Tax (UTGST) Act, 2017

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:

Section/ Particulars
Section 2(1): Meaning of “Appointed Day”
Section 2(2): Meaning of “Commissioner”
Section 2(3): Meaning of “Designated Authority”
Section 2(4): Meaning of “Exempt Supply”
Section 2(5): Meaning of “Existing Law”
Section 2(6): Meaning of “Government”
Section 2(7): Meaning of “Output Tax”
Section 2(8): Meaning of “Union Territory”
Section 2(9): Meaning of “Union Territory (UT) Tax”
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.

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the UTGST (Amendment) Act 2018 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ DefinitionsCGST Rules/ Forms
CGST NotificationsCGST Rate Notifications
CGST CircularsCGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ DefinitionsIGST Rules/ Forms
IGST NotificationsIGST Rate Notifications
IGST CircularsIGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ DefinitionsUTGST Rules/ Forms
UTGST NotificationsUTGST Rate Notifications
UTGST CircularsUTGST Orders