Section 1: “Short Title, Extent and Commencement” (UTGST Act, 2017)
Provisions under Section 1 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:
(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.