Section 1, Union Territory Goods and Services Tax Act, 2017 [S28-9X3]

As at 7 September 2026. In force from 25 November 2017.

In Union Territory Goods and Services Tax Act, 2017 [A11-MVP]. This text from 25 November 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 1, Union Territory Goods and Services Tax Act, 2017 [S28-9X3]. Machine: S28-9X3.

1. Short title, extent and commencement.—(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the whole of India. (3) It shall come into force at once.

Defined terms in this text (1)

goods: Section 2, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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