Section 2(114) of Rajasthan GST Act 2017: Meaning of “Union territory”

Definition of the term “Union territory” under Section 2(114) of the Rajasthan GST Act, 2017

As per Section 2(114) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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