When Does UTGST Apply?

Decision path

1. Identify whether the supply is intra-State within a Union territory to which UTGST applies.
2. Apply UTGST charging provisions with CGST.
3. Use section 21 to map imported CGST machinery.
4. Check Union-territory-specific notifications and administration.

Finin2min ethics control

• Use the transaction date and official law applicable on that date.
• Do not force a one-line answer where conditions change the outcome.
• Keep evidence and amendment-chain links with the working paper.