Section 2(114) of CGST Act: Meaning of “Union Territory”

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

As per Section 2(114) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “Union territory” means the territory of-

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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