CBEC notifies 22/06/2017 as the commencement date of certain sections of the UTGST Act, 2017, i.e. Sections 1, 2, 3, 4, 5, 17, 21 and 22 shall be applicable from that date.
CBEC UT Tax Notification 1/2017 dt. 21/06/2017: Certain Sections of UTGST Act Applicable from 22/06/2017
G.S.R. 616(E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints 22/06/2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.