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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(114) in The Central 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 [and Daman and Diu] [Inserted by Union territory of Dadra and Nagar Haveli and Daman and Diu Central Goods and Services Tax (Amendment) Regulation, 2020 (No. 2 of 2020), dated 24.1.2020.];
[OMIT] [Omitted '(d) Daman and Diu;' by Union territory of Dadra and Nagar Haveli and Daman and Diu Central Goods and Services Tax (Amendment) Regulation, 2020 (No. 2 of 2020), dated 24.1.2020.]
(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;