The Union Territry Goods and Services Tax ACT, 2017

The Union Territry Goods and Services Tax ACT, 2017 is 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 there to.

For the sake of references and also the legal knowledge, the provisions of the UTGST Act, 2017 are reproduced below:—

CHAPTER I - PRELIMINARY

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  1. This Act may be called the Union Territory Goods and Services Tax Act, 2017.
  2. It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
  3. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: read more

CHAPTER II - ADMINISTRATION

3 - The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein: read more

CHAPTER III - LEVY AND COLLECTION OF TAX

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  1. Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person... read more

CHAPTER IV - PAYMENT OF TAX

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    The amount of input tax credit available in the electronic credit ledger of the registered person on account of,—
  1. Integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
  2. The Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax;
  3. The Union territory tax shall not be utilised towards payment of central tax. read more

CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST

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  1. Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. read more

CHAPTER VI - DEMANDS AND RECOVERY

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  1. A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. read more

CHAPTER VII - ADVANCE RULING

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  1. In this Chapter, unless the context otherwise requires,—
    1. ‘‘advance ruling’’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax Act, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; read more

CHAPTER VIII - TRANSITIONAL PROVISIONS

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  1. On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. read more

CHAPTER IX - MISCELLANEOUS

21 - Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,—

  1. scope of supply;
  2. composition levy;
  3. composite supply and mixed supply; read more