Section 1(2) in The Union Territory Goods and Services Tax Act, 2017
(2)It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, [Dadra and Nagar Haveli and Daman and Diu] [Substituted 'Dadra and Nagar Haveli, Daman and Diu' by Act No. 1 of 2020, dated 24.1.2020.], Chandigarh and other territory.
