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Union Territory Goods and Services Tax Act, 2017: sections with instruments beneath them (3)

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Open at its own address /A11-MVP

Union Territory Goods and Services Tax Act, 2017 [A11-MVP]

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

Dates: made 25 November 2017; in force 25 November 2017; ceased none recorded. Gazette: none recorded. Band A.

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

Cite: Union Territory Goods and Services Tax Act, 2017, Act 14 of 2017 [A11-MVP]. Machine: A11-MVP.

Sections (18)

Chapter I. PRELIMINARY

Chapter II. BOARD

Section 1. Short title, extent and commencement [S28-9X3]

Section 2. Definitions [S28-9Y5]

Section 3. Appointment of Board [S28-9Z7]

Section 4. Registration of exporters [S28-A0G]

Section 5. Prohibition of the manufacture of goods without licence [S28-A1J]

Section 6. Grant of licence [S28-A2M]

Section 7. Maintenance of records and furnishing of returns [S28-A3P]

Section 8. Powers of proper officer [S28-A4R]

Section 9. Power to issue directions [S28-A5T]

Section 10. Power to exempt [S28-A6W]

Section 11. Registration of registereds person [S28-A7Y]

Section 12. Penalty for contravention [S28-A80]

Section 13. Offences by companies [S28-A92]

Section 14. Appeal [S28-AA4]

Section 15. Cognizance of offences [S28-AB6]

Section 16. Protection of action taken in good faith [S28-AC8]

Section 17. Power to make rules [S28-ADA]

Section 18. Power to remove difficulties [S28-AEC]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (6)

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2020 [A11-Q09], 6 February 2020. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2024 [A11-VNK], 24 July 2024. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2021 [A11-RGN], 17 March 2021. "section 11 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".

Exempts: Notification S.O. 1716(E), dated 26th June, 2025 [N12-PE5], 26 June 2025. "section 4 of the said Act".

Exempts: Notification S.O. 3901(E), dated 24th March, 2019 [N12-JRW], 24 March 2019. "section 4 of the said Act".

Exempts: Notification S.O. 1069(E), dated 14th July, 2021 [N12-M0H], 14 July 2021. "section 4 of the said Act".

Not held (1)

"section 58 of the Customs Act, 1962"

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