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Union Territory Goods and Services Tax Act, 2017
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Repository scope
Union Territory Goods and Services Tax Act, 2017 provision architecture, source controls, interpretation, examples, Q&A and subordinate-law bridges.
Provision index
1Short title, extent and commencement.2Definitions.3Officers under this Act.4Authorisation of officers.5Powers of officers.6Authorisation of officers of central tax as proper officer in certain circumstances.7Levy and collection.8Power to grant exemption from tax.8APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.9Payment of tax.9AUtilisation of input tax credit.9BOrder of utilisation of input tax credit.10Transfer of input tax credit.11Officers required to assist proper officers.12Tax wrongfully collected and paid to Central Government or Union territory Government.13Recovery of tax.14Definitions.15Constitution of Authority for Advance Ruling.16Constitution of Appellate Authority for Advance Ruling.17Migration of existing tax payers.18Transitional arrangements for input tax credit.19Transitional provisions relating to job work.20Miscellaneous transitional provisions.21Application of provisions of Central Goods and Services Tax Act.22Power to make rules.23General power to make regulations.24Laying of rules, regulations and notifications.25Power to issue instructions or directions.26Removal of difficulties.
Publication boundary
The landing page is indexable. Provision pages remain noindex until exact current text and amendment lineage are certified.