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

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India