Section 2(6) of UTGST Act: Meaning of “Government”
As per Section 2(6) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “Government” has been defined, as under:
Section 2(6) of UTGST Act: Definition of “Government” (CHAPTER I – PRELIMINARY)
“Government” means the Administrator or any Authority or officer authorised to act as Administrator by the Central Government.
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.