Section 2(9) of UTGST Act: Meaning of “Union Territory (UT) Tax”

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

As per Section 2(9) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term ‘‘Union territory tax’’ means the tax levied under this Act.

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