The Union Territory Goods and Services Tax Act, 2017
Central Act · Act 14 of 201729 provisions1 citing judgments
The enactment
| Long title | An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto. |
|---|---|
| Type | Act |
| Citation | Act 14 of 2017 |
| Year | 2017 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 29 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Officers under this Act.
- Section 4 Authorisation of officers.
- Section 5 Powers of officers.
- Section 6 Authorisation of officers of central tax as proper officer in certain circumstances.1 citing judgment
- Section 7 Levy and collection.
- Section 8 Power to grant exemption from tax.
- Section 8A Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
- Section 9 Payment of tax.
- Section 9A Utilisation of input tax credit.
- Section 9B Order of utilisation of input tax credit.
- Section 10 Transfer of input tax credit.
- Section 11 Officers required to assist proper officers.
- Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 13 Recovery of tax.
- Section 14 Definitions.
- Section 15 Constitution of Authority for Advance Ruling.
- Section 16 Constitution of Appellate Authority for Advance Ruling.
- Section 17 Migration of existing tax payers.
- Section 18 Transitional arrangements for input tax credit.
- Section 19 Transitional provisions relating to job work.
- Section 20 Miscellaneous transitional provisions.
- Section 21 Application of provisions of Central Goods and Services Tax Act.
- Section 22 Power to make rules.
- Section 23 General power to make regulations.
- Section 24 Laying of rules, regulations and notifications.
- Section 25 Power to issue instructions or directions.
- Section 26 Removal of difficulties.
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Union Territory Goods and Services Tax Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.