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THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
8
Last Updated: 28-01-2026
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CHAPTER I - PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II - ADMINISTRATION
3. Officers under this Act.
4. Authorisation of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper officer in certain circumstances.
CHAPTER III - LEVY AND COLLECTION OF TAX
7. Levy and collection.
8. Power to grant exemption from tax.
8A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
CHAPTER IV - PAYMENT OF TAX
9. Payment of tax.
9A. Utilisation of input tax credit
9B. Order of utilisation of input tax credit
10. Transfer of input tax credit.
CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST
11. Officers required to assist proper officers.
CHAPTER VI - DEMANDS AND RECOVERY
12. Tax wrongfully collected and paid to Central Government or Union territory Government.
13. Recovery of tax.
CHAPTER VII - ADVANCE RULING
14. Definitions.
15. Constitution of Authority for Advance Ruling.
16. Constitution of Appellate Authority for Advance Ruling.
CHAPTER VIII - TRANSITIONAL PROVISIONS
17. Migration of existing tax payers.
18. Transitional arrangements for input tax credit.
19. Transitional provisions relating to job work.
20. Miscellaneous transitional provisions.
CHAPTER IX - MISCELLANEOUS
21. Application of provisions of Central Goods and Services Tax Act.
22. Power to make rules.
23. General power to make regulations.
24. Laying of rules, regulations and notifications.
25. Power to issue instructions or directions.
26. Removal of difficulties.
1. Short title, extent and commencement.
2. Definitions.
3. Officers under this Act.
4. Authorisation of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper officer in certain circumstances.
7. Levy and collection.
8. Power to grant exemption from tax.
8A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
9. Payment of tax.
9A. Utilisation of input tax credit
9B. Order of utilisation of input tax credit
10. Transfer of input tax credit.
11. Officers required to assist proper officers.
12. Tax wrongfully collected and paid to Central Government or Union territory Government.
13. Recovery of tax.
14. Definitions.
15. Constitution of Authority for Advance Ruling.
16. Constitution of Appellate Authority for Advance Ruling.
17. Migration of existing tax payers.
18. Transitional arrangements for input tax credit.
19. Transitional provisions relating to job work.
20. Miscellaneous transitional provisions.
21. Application of provisions of Central Goods and Services Tax Act.
22. Power to make rules.
23. General power to make regulations.
24. Laying of rules, regulations and notifications.
25. Power to issue instructions or directions.
26. Removal of difficulties.
