What does definition 116 regulate?

It regulates union territory. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been listed in this repository. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Definition 116 - Union Territory

Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 30 August 2026

Chapter I - Preliminary

ACTIVE

Official source: The controlling wording and amendment notes are maintained by India Code and CBIC. Open consolidated Act PDF.

Finin2min Summary - Definition in 2 Minutes

The Union Territory Goods and Services Tax Act, 2017. Section 2(116A) - Unique Identification Marking Goods, services & operations · High-impact CLEAN OPERATIVE BARE TEXT (116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable; FININ2MIN DECODE A secure, unique and non-removable marking under section 148A(2)(b), including a digital stamp or mark. PRACTICAL EXAMPLE A notified product carries a secure digital mark that cannot be removed. The marking is tested against section 148A and the notified system, not ordinary SKU coding.

Official statutory text

The authoritative provision, footnotes and amendment notes are maintained in the official consolidated Act. This analytical page does not re-typeset amendment markers into the running statutory sentence.

Official-source reference reviewed on 2026-07-28. Apply the version and commencement position relevant to the transaction period.

Paragraph-wise decode

The Union Territory Goods and Services Tax Act, 2017. Section 2(116A) - Unique Identification Marking Goods, services & operations · High-impact CLEAN OPERATIVE BARE TEXT

(116A) “unique identification marking” means the unique identification marking referred to in clause

(b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable; FININ2MIN DECODE A secure, unique and non-removable marking under section 148A(2)(b), including a digital stamp or mark. PRACTICAL EXAMPLE A notified product carries a secure digital mark that cannot be removed. The marking is tested against section 148A and the notified system, not ordinary SKU coding.

Section-Rule-Form-Notification bridge

No direct Rule certified in Repository module. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments listed in this repository.

Practical example

Apply the defined term to the transaction facts before moving to the charging, valuation, credit or procedural provision.

Professional alert

Definitions do not by themselves create a tax charge, exemption, credit or filing obligation.

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does definition 116 regulate?: It regulates union territory. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been listed in this repository. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

← Previous Next →