Definitions of various important terms as per Section 2 of the Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, are as under:
Section 2(1): Appointed Day
“Appointed Day” means the date on which the provisions of this Act shall come into force.
Section 2(2): Commissioner
“Commissioner” means the Commissioner of Union territory tax appointed under section 3.
Section 2(3): Designated Authority
“Designated Authority” means such authority as may be notified by the Commissioner.
Section 2(4): Exempt Supply
“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
“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
“Government” means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government.
Section 2(7): Output Tax
“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
“Union Territory” means the territory of,-
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli Dadra and Nagar Haveli and Daman and Diu; [clause (iii) substituted from 27/03/2020: refer Note 1]
(iv) Daman and Diu Ladakh; [clause (iv) substituted from 27/03/2020: refer Note 1]
(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
“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.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
1. Clauses (iii) and (iv) in sub-section (8) substituted vide section 137 of the Finance Act 2020, effective 27/03/2020.
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| UTGST Act 2017: Last updated 30/11/2023 |
| The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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