Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 1, verbatim (show)
Section 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 Union territories of the Andaman and Nicobar Islands, Lakshadweep, 1[Dadra and Nagar Haveli and Daman and Diu, Ladakh], 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:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
1. Substituted vide Finance Act, 2020 dated 27th March 2020 before it was read as "Dadra and Nagar Haveli and Daman and Diu".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Statutory title 1(1)
Questions to answer on the file1 question
Territorial extent 1(2)
Questions to answer on the file2 questions
Provision-specific commencement 1(3)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted vide Finance Act, 2020 dated 27th March 2020 before it was read as "Dadra and Nagar Haveli and Daman and Diu". |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defines commencement for Section 2 | 1(3) "coming into force of that provision" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (8)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council. |
| Notification No. 03/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 01/2019-Union Territory Tax | 29 January 2019 | Seeks to bring into force the UTGST (Amendment) Act, 2018 made under this section |
| Notification No. 26/2018-Union Territory Tax (Rate) | 31 December 2018 | Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. amended by a later instrument |
| Notification No. 04/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) amended by a later instrument |
| Notification No. 12/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under UTGST Act amended by a later instrument |
| Notification No. 03/2017-Union Territory Tax | 28 June 2017 | Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force. made under this section |
| Notification No. 01/2017-Union Territory Tax | 21 June 2017 | Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force. made under this section |
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 1 on the CBIC tax information portal