THE UNION TERRITORY GOODS AND SERVICE TAX ACT 2017

THE UNION TERRITORY GOODS AND SERVICE TAX ACT 2017

 

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.

Be it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:

 

CHAPTER I

PRELIMINARY

 

Section 1 – Short Title, extent and commencement

Section 2 – Definitions

 

CHAPTER II

ADMINISTRATION

 

Section 3 – Officers under this Act

Section 4 – Authorization of officers

Section 5 – Powers of Officers

Section 6 – Authorization of Officers of Central Tax as Proper Officer in Certain Circumstances

 

CHAPTER III

LEVY AND COLLECTION OF TAX

 

Section 7 – Levy and collection

Section 8 – Power to Grant Exemption from Tax

 

CHAPTER IV

Payment of Tax

 

Section 9 – Payment of Tax

Section 10 – Transfer of Input Tax Credit

 

CHAPTER V

INSPECTION, SEARCH, SEIZURE AND ARREST

 

Section 11 – Officers Required to Assist Proper Officers

 

CHAPTER VI

DEMANDS AND RECOVERY

 

Section 12 – Tax Wrongfully Collected and Paid to Central Government or Union Territory Government

Section 13 – Recovery of Tax

 

CHAPTER VII

ADVANCE RULING

 

Section 14 – Definitions

Section 15 – Constitution of Authority for Advance Ruling

Section 16 – Constitution of Appellate Authority for Advance Ruling

 

CHAPTER VIII

TRANSITIONAL PROVISIONS

 

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 Provision

 

CHAPTER IX

MISCELLANEOUS

 

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