Section 2(114) in Bihar Goods and Services Tax Act, 2017
(114)"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.
