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 2, verbatim (show)
Section 2. Definitions. In this Act, unless the context otherwise requires,-
(1) ''appointed day'' means the date on which the provisions of this Act shall come into force;
(2) ''Commissioner'' means the Commissioner of Union territory tax appointed under section 3;
(3) ''designated authority'' means such authority as may be notified by the Commissioner;
(4) ''exempt supply'' means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-tax able supply;
(5) ''existing law'' means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;
(6) ''Government'' means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government;
(7) ''output tax'' in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ''Union territory'' means the territory of,- ( i ) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
1[(iii) Dadra and Nagar Haveli and Daman and Diu;
(iv) Ladakh;]
(v) Chandigarh; or (vi) other territory.
Explanation .- For the purposes of this Act,each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ''Union territory tax'' means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax(Compensation to States) Act, shall have the same meaning as assigned to them in those Acts.
1. Substituted vide Finance Act, 2020 dated 27th March 2020 for "(iii) Dadra and Nagar Haveli and Daman and Diu]; (iv)**** "
2(1)appointed day
''appointed day'' means the date on which the provisions of this Act shall come into force;Section 2(1)
The date is when the Act’s provisions come into force.
Questions to answer on the file3 questions
2(2)Commissioner
''Commissioner'' means the Commissioner of Union territory tax appointed under section 3;Section 2(2)
The term identifies the Commissioner of Union territory tax appointed under section 3.
Questions to answer on the file3 questions
2(3)designated authority
''designated authority'' means such authority as may be notified by the Commissioner;Section 2(3)
The Commissioner identifies the authority by notification.
Questions to answer on the file2 questions
2(4)exempt supply
''exempt supply'' means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-tax able supply;Section 2(4)
The term covers nil-rated supplies and supplies exempt under section 8 or IGST section 6. It also includes non-taxable supply.
Questions to answer on the file5 questions
2(5)existing law
''existing law'' means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by Parliament or any Authority or person having the power to make such law, notification, order, rule or regulation;Section 2(5)
The instrument must concern levy and collection of duty or tax on goods or services and predate this Act’s commencement. Parliament or another authority or person empowered to make it must have done so.
Questions to answer on the file6 questions
2(6)Government
''Government'' means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government;Section 2(6)
The term means the Administrator or an authority or officer authorised by the Central Government to act as Administrator.
Questions to answer on the file3 questions
2(7)output tax
''output tax'' in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;Section 2(7)
The definition covers UTGST chargeable on taxable supplies made by the taxable person or that person’s agent. It excludes tax payable by that person on reverse charge.
Questions to answer on the file5 questions
2(8)Union territory
''Union territory'' means the territory of,- ( i ) the Andaman and Nicobar Islands; (ii) Lakshadweep; (iii) Dadra and Nagar Haveli and Daman and Diu; (iv) Ladakh; (v) Chandigarh; or (vi) other territory. Explanation .- For the purposes of this Act,each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;Section 2(8)
The list covers the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territory. Each listed territory is considered a separate Union territory for the Act.
Questions to answer on the file3 questions
2(9)Union territory tax
''Union territory tax'' means the tax levied under this Act;Section 2(9)
The term means the tax levied under this Act.
Questions to answer on the file2 questions
2(10)words and expressions used and not defined in this Act
words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax(Compensation to States) Act, shall have the same meaning as assigned to them in those Acts.Section 2(10)
An expression used but undefined here takes its meaning from the named Central, Integrated, State or Compensation GST Act where that Act defines it.
Questions to answer on the file8 questions
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.
Context qualification 2 opening
Questions to answer on the file2 questions
Frequently asked questions
When can context change a defined meaning?
The law does not settle when context requires a meaning other than the one assigned. The opening qualification applies to these definitions.
Section 2, opening words
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 for "(iii) Dadra and Nagar Haveli and Daman and Diu]; (iv) " |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 3 | this provision appointment definition Section 3 | 2(2) "appointed under section 3" |
| Section 8 | this provision exemption definition Section 8 | 2(4) "exempt from tax under section 8" |
| Section 6 of the IGST Act, 2017 | this provision exemption definition Section 6 of the IGST Act, 2017 | 2(4) "under section 6 of the Integrated Goods and Services Tax Act" |
| Section 2 of the CGST Act, 2017 | this provision borrows definitions Section 2 of the CGST Act, 2017 | 2(10) "Central Goods and Services Tax Act" |
| Section 2 of the IGST Act, 2017 | this provision borrows definitions Section 2 of the IGST Act, 2017 | 2(10) "Integrated Goods and Services Tax Act" |
| Section 2 of the GST (Compensation to States) Act, 2017 | this provision borrows definitions Section 2 of the GST (Compensation to States) Act, 2017 | 2(10) "Goods and Services Tax(Compensation to States) Act" |
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.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 147/03/2021-GST | 12 March 2021 | seeks to clarify certain refund related issues |
Notifications (22)
| Number | Date | Subject |
|---|---|---|
| Notification No. 09/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017. amended by a later instrument |
| Notification No. 10/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 01/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 01/2017- Union Territory Tax (Rate) |
| Notification No. 02/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 02/2017- Union Territory Tax (Rate) |
| Notification No. 06/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. |
| Notification No. 16/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 06/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
| Notification No. 07/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
| Notification No. 17/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 03/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 04/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 05/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 06/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument |
| Notification No. 07/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector. amended by a later instrument |
| Notification No. 08/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 27/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| Notification No. 03/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). |
| Notification No. 31/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-UTT(R). |
| Notification No. 11/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under UTGST Act 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. 13/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act amended by a later instrument |
| Notification No. 17/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator amended by a later instrument |
Unsettled questions
The words of section 2 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
- When does the context in which an expression is used require a meaning other than the one the applicable GST Act or Rules definition assigns to it?
See also
- Section 8 of the UTGST Act, 2017: power to grant exemption from tax
- Section 6 of the IGST Act, 2017: power to grant exemption from tax
- Section 2 of the CGST Act, 2017: definitions
- Section 2 of the IGST Act, 2017: definitions
- Section 2 of the GST (Compensation to States) Act, 2017: definitions
References
- Central Board of Indirect Taxes and Customs. "Section 2. Definitions". 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 2 on the CBIC tax information portal