Subsection 114 of Section 2 | Definition of Union territory

Acts >> Central Goods and Services Tax Act, 2017 >> Chapter: 1 >> Section 2. Definitions

( 114 ) "Union territory" means the territory of-

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(c) ¹⁰[Dadra and Nagar Haveli and Daman and Diu;

(d) Ladakh;]

(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;

**10. Substituted for "(c) Dadra and Nagar Haveli; (d) Daman and Diu;" by s. 118 of The Finance Act, 2020 (No. 12 of 2020)-Brought into force w.e.f. 30.06.2020.

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