Section 2(8) of UTGST Act: Meaning of “Union Territory”

Definition of the term “Union Territory” under the Union Territory Goods and Services Tax (UTGST) Act, 2017

As per Section 2(8) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “Union territory” means the territory of,-

(i) the Andaman and Nicobar Islands;

(ii) Lakshadweep;

(iii) Dadra and Nagar Haveli;

(iv) Daman and Diu;

(v) Chandigarh; or

(vi) other territory.

Explanation: For the purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory.


The Union Territory Goods and Services Tax (UTGST) 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 Union Territory Goods and Services Tax (UTGST) (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 UTGST Amendment Act, 2018 itself.

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Union Territory Goods and Services Tax (UTGST) Act, 2017: Chapter-wise/ Section-wise Index

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