Section 2(114) of CGST Act: Meaning of “Union Territory”
As per Section 2(114) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Union territory” has been defined, as under:
Section 2(114) of CGST Act: Definition of “Union Territory” (CHAPTER I – PRELIMINARY)
“Union territory” means the territory of-
(a) the Andaman and Nicobar Islands;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory.
Explanation: For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.