{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A11MVP","written":"A11-MVP","title":"Union Territory Goods and Services Tax Act, 2017","status":"As at 9 September 2026. In force from 25 November 2017.","path":"/A11-MVP","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Union Territory Goods and Services Tax Act, 2017 [A11-MVP]"]},{"kind":"status","segs":["As at 9 September 2026. ","In force from ","25 November 2017","."]},{"kind":"line","segs":["Dates: made 25 November 2017; in force 25 November 2017; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. The words of this Act are generated by the register; its title, number and year are real."]},{"kind":"line","segs":["Cite: Union Territory Goods and Services Tax Act, 2017, Act 14 of 2017 [A11-MVP]. Machine: A11-MVP."]},{"kind":"heading","segs":["Sections (18)"]},{"kind":"item","segs":["Chapter I. PRELIMINARY"]},{"kind":"item","segs":["Chapter II. 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A11-MVP","text":"Union Territory Goods and Services Tax Act, 2017 [A11-MVP]\nAs at 9 September 2026. In force from 25 November 2017.\nDates: made 25 November 2017; in force 25 November 2017; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. The words of this Act are generated by the register; its title, number and year are real.\nCite: Union Territory Goods and Services Tax Act, 2017, Act 14 of 2017 [A11-MVP]. Machine: A11-MVP.\nSections (18)\nChapter I. PRELIMINARY\nChapter II. BOARD\nSection 1. Short title, extent and commencement [S28-9X3]\nSection 2. Definitions [S28-9Y5]\nSection 3. Appointment of Board [S28-9Z7]\nSection 4. Registration of exporters [S28-A0G]\nSection 5. Prohibition of the manufacture of goods without licence [S28-A1J]\nSection 6. Grant of licence [S28-A2M]\nSection 7. Maintenance of records and furnishing of returns [S28-A3P]\nSection 8. Powers of proper officer [S28-A4R]\nSection 9. Power to issue directions [S28-A5T]\nSection 10. Power to exempt [S28-A6W]\nSection 11. Registration of registereds person [S28-A7Y]\nSection 12. Penalty for contravention [S28-A80]\nSection 13. Offences by companies [S28-A92]\nSection 14. Appeal [S28-AA4]\nSection 15. Cognizance of offences [S28-AB6]\nSection 16. Protection of action taken in good faith [S28-AC8]\nSection 17. Power to make rules [S28-ADA]\nSection 18. Power to remove difficulties [S28-AEC]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (6)\nAmends: Union Territory Goods and Services Tax Act (Amendment) Act, 2020, 6 February 2020. \"section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)\". Synthetic demonstration target.\nAmends: Union Territory Goods and Services Tax Act (Amendment) Act, 2024, 24 July 2024. \"section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)\". Synthetic demonstration target.\nAmends: Union Territory Goods and Services Tax Act (Amendment) Act, 2021, 17 March 2021. \"section 11 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)\". Synthetic demonstration target.\nExempts: Notification S.O. 1716(E), dated 26th June, 2025, 26 June 2025. \"section 4 of the said Act\". Synthetic demonstration target.\nExempts: Notification S.O. 3901(E), dated 24th March, 2019, 24 March 2019. \"section 4 of the said Act\". Synthetic demonstration target.\nExempts: Notification S.O. 1069(E), dated 14th July, 2021, 14 July 2021. \"section 4 of the said Act\". Synthetic demonstration target.\nNot held (1)\n\"section 58 of the Customs Act, 1962\""}