List of all sections of UTGST Act, Union Territory GST Section List

UTGST Act 2017: List of all sections of UTGST Act 2017, List of Union Territory GST Sections 2017, All Sections of Union Territory Goods and Service Tax. Download UTGST Complete Section List in PDF Format. Check List of All UTGST Sections in Easy Way. After Providing List of all sections of GST, All Sections of Goods and Service Tax here you may Check list of UTGST Section as per UTGST Act 2017. Check Complete list of all Sections of Integrated Goods and Service Tax, we try to provide complete analysis of all UTGST Sections, Please click on Section Number and Find all details for that section. Now scroll down below n check full list of UTGST Sections. GST Registration Process is restarted from 1st June 2017.

The GST council has included the UTGST in order to complete the constitutional obligation which says The Constitution (One Hundred and first Amendment) Act, 2016, has added a new clause, namely Clause 26B on “State” in Article 366

Other GST Acts 2017

  • List of all sections of GST
  • List of all sections of IGST

UTGST Act 2017

The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. So all in all, the SGST cannot fulfill the needed provision here and for the same UTGST has taken its place. Currently, UTGST is applied to union territories of India namely Chandigarh, Lakshadweep, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar Islands.

List of all sections of UTGST Act 2017

Section No Section Name
Section 1 Short title, extent and commencement
Section 2 Definitions
Section 3 Officers under this Act
Section 4 Authorisation of officers
Section 5 Powers of officers
Section 6 Authorisation of officers of central tax as proper officer in certain circumstances
Section 7 Levy and collection
Section 8 Power to grant exemption from tax
Section 9 Payment of tax
Section 10 Transfer of input tax credit
Section 11 Officers required to assist proper officers
Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government
Section 13 Recovery of tax
Section 14 Definitions
Section 15 Constitution of Authority for Advance Ruling
Section 16 Constitution of Appellate Authority for Advance Ruling
Section 17 Migration of existing tax payers
Section 18 Transitional arrangements for input tax credit
Section 19 Transitional provisions relating to job work
Section 20 Miscellaneous transitional provisions
Section 21 Application of provisions of Central Goods and Services Tax Act
Section 22 Power to make rules
Section 23 General power to make regulations
Section 24 Laying of rules, regulations and notifications
Section 25 Power to issue instructions or directions
Section 26 Removal of difficulties

Various combination of taxes can be as seen after the implementation GST like:

  • For Supply of goods and/or services within a state (Intra-State): CGST + SGST;
  • For Supply of goods and/or services within Union Territories (Intra-UT): CGST + UTGST;
  • For Supply of goods and/or services across States and/or Union Territories (Inter-State/ Inter-UT): IGST

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