The Union Territory Goods and Service Tax Act, 2017 | GST Acts, FAQs and Updates PDF Download

 Page 1


Short title,
extent and
commencement.
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Union territories and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called 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, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 14] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 14] NEW DELHI, WEDNESDAY, APRIL 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
Page 2


Short title,
extent and
commencement.
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Union territories and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called 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, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 14] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 14] NEW DELHI, WEDNESDAY, APRIL 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
2. In this Act, unless the context otherwise requires,—
(1) ‘‘appointed day’’ means the date on which the provisions of this Act shall
come into force;
(2) ‘ ‘Commissioner’’ means the Commissioner of Union territory tax appointed
under section 3;
 (3) ‘‘designated authority’’ means such authority as may be notified by the
Commissioner;
(4) ‘‘exempt supply’’ means supply of any goods or services or both which
attracts nil rate of tax or which may be exempt from tax under section 8, or under
section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable
supply;
(5) ‘ ‘existing law’’ means any law, notification, order, rule or regulation relating
to levy and collection of duty or tax on goods or services or both passed or made
before the commencement of this Act by Parliament or any Authority or person having
the power to make such law, notification, order, rule or regulation;
(6) ‘‘Government’’ means the Administrator or any Authority or officer
authorised to act as Administrator by the Central Government;
(7) ‘‘output tax’’ in relation to a taxable person, means the Union territory tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ‘‘Union territory’’ means the territory of,—
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli;
(iv) Daman and Diu;
(v) Chandigarh; or
(vi) other territory.
Explanation.—For the purposes of this Act, each of the territories specified
in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ‘‘Union territory tax’’ means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the
State Goods and Services Tax Act, and the Goods and Services Tax (Compensation
to States) Act, shall have the same meaning as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Administrator may, by notification, appoint Commissioners and such other
class of officers as may be required for carrying out the purposes of this Act and such
officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the
officers appointed under the provisions of this Act.
4. The Administrator may, by order, authorise any officer to appoint officers of  Union
territory tax below the rank of Assistant Commissioner of Union territory tax for the
administration of this Act.
Definitions.
Officers under
this Act.
Authorisation
of officers.
Page 3


Short title,
extent and
commencement.
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Union territories and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called 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, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 14] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 14] NEW DELHI, WEDNESDAY, APRIL 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
2. In this Act, unless the context otherwise requires,—
(1) ‘‘appointed day’’ means the date on which the provisions of this Act shall
come into force;
(2) ‘ ‘Commissioner’’ means the Commissioner of Union territory tax appointed
under section 3;
 (3) ‘‘designated authority’’ means such authority as may be notified by the
Commissioner;
(4) ‘‘exempt supply’’ means supply of any goods or services or both which
attracts nil rate of tax or which may be exempt from tax under section 8, or under
section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable
supply;
(5) ‘ ‘existing law’’ means any law, notification, order, rule or regulation relating
to levy and collection of duty or tax on goods or services or both passed or made
before the commencement of this Act by Parliament or any Authority or person having
the power to make such law, notification, order, rule or regulation;
(6) ‘‘Government’’ means the Administrator or any Authority or officer
authorised to act as Administrator by the Central Government;
(7) ‘‘output tax’’ in relation to a taxable person, means the Union territory tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ‘‘Union territory’’ means the territory of,—
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli;
(iv) Daman and Diu;
(v) Chandigarh; or
(vi) other territory.
Explanation.—For the purposes of this Act, each of the territories specified
in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ‘‘Union territory tax’’ means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the
State Goods and Services Tax Act, and the Goods and Services Tax (Compensation
to States) Act, shall have the same meaning as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Administrator may, by notification, appoint Commissioners and such other
class of officers as may be required for carrying out the purposes of this Act and such
officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the
officers appointed under the provisions of this Act.
4. The Administrator may, by order, authorise any officer to appoint officers of  Union
territory tax below the rank of Assistant Commissioner of Union territory tax for the
administration of this Act.
Definitions.
Officers under
this Act.
Authorisation
of officers.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
5. (1) Subject to such conditions and limitations as the Commissioner may impose,
an officer of the Union territory tax may exercise the powers and discharge the duties
conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of a Union territory tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be
specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall
not exercise the powers and discharge the duties conferred or imposed on any other officer
of Union territory tax.
6. (1) Without prejudice to the provisions of this Act, the officers appointed under the
Central Goods and Services Tax Act are authorised to be the proper officers for the purposes
of this Act, subject to such conditions as the Government shall, on the recommendations of
the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under
sub-section (1),—
(a) where any proper officer issues an order under this Act, he shall also issue
an order under the Central Goods and Services Tax Act, as authorised by the said Act
under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax Act has
initiated any proceedings on a subject matter, no proceedings shall be initiated by the
proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of
any order passed by an officer appointed under this Act, shall not lie before an officer
appointed under the Central Goods and Services Tax Act.
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
Union territory tax on all intra-State supplies of goods or services or both, except on the
supply of alcoholic liquor for human consumption, on the value determined under section 15
of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent.,
as may be notified by the Central Government on the recommendations of the Council and
collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with
effect from such date as may be notified by the Central Government on the recommendations
of the Council.
(3) The Central Government may, on the recommendations of the Council, by
notification, specify categories of supply of goods or services or both, the tax on which
shall be paid on reverse charge basis by the recipient of such goods or services or both and
all the provisions of this Act shall apply to such recipient as if he is the person liable for
paying the tax in relation to the supply of such goods or services or both.
(4) The Union territory tax in respect of the supply of taxable goods or services or
both by a supplier, who is not registered, to a registered person shall be paid by such person
on reverse charge basis as the recipient and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the supply of such
goods or services or both.
Levy and
collection.
Powers of
officers.
Authorisation
of officers of
central tax as
proper officer
in certain
circumstances.
Page 4


Short title,
extent and
commencement.
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Union territories and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called 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, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 14] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 14] NEW DELHI, WEDNESDAY, APRIL 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
2. In this Act, unless the context otherwise requires,—
(1) ‘‘appointed day’’ means the date on which the provisions of this Act shall
come into force;
(2) ‘ ‘Commissioner’’ means the Commissioner of Union territory tax appointed
under section 3;
 (3) ‘‘designated authority’’ means such authority as may be notified by the
Commissioner;
(4) ‘‘exempt supply’’ means supply of any goods or services or both which
attracts nil rate of tax or which may be exempt from tax under section 8, or under
section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable
supply;
(5) ‘ ‘existing law’’ means any law, notification, order, rule or regulation relating
to levy and collection of duty or tax on goods or services or both passed or made
before the commencement of this Act by Parliament or any Authority or person having
the power to make such law, notification, order, rule or regulation;
(6) ‘‘Government’’ means the Administrator or any Authority or officer
authorised to act as Administrator by the Central Government;
(7) ‘‘output tax’’ in relation to a taxable person, means the Union territory tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ‘‘Union territory’’ means the territory of,—
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli;
(iv) Daman and Diu;
(v) Chandigarh; or
(vi) other territory.
Explanation.—For the purposes of this Act, each of the territories specified
in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ‘‘Union territory tax’’ means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the
State Goods and Services Tax Act, and the Goods and Services Tax (Compensation
to States) Act, shall have the same meaning as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Administrator may, by notification, appoint Commissioners and such other
class of officers as may be required for carrying out the purposes of this Act and such
officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the
officers appointed under the provisions of this Act.
4. The Administrator may, by order, authorise any officer to appoint officers of  Union
territory tax below the rank of Assistant Commissioner of Union territory tax for the
administration of this Act.
Definitions.
Officers under
this Act.
Authorisation
of officers.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
5. (1) Subject to such conditions and limitations as the Commissioner may impose,
an officer of the Union territory tax may exercise the powers and discharge the duties
conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of a Union territory tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be
specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall
not exercise the powers and discharge the duties conferred or imposed on any other officer
of Union territory tax.
6. (1) Without prejudice to the provisions of this Act, the officers appointed under the
Central Goods and Services Tax Act are authorised to be the proper officers for the purposes
of this Act, subject to such conditions as the Government shall, on the recommendations of
the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under
sub-section (1),—
(a) where any proper officer issues an order under this Act, he shall also issue
an order under the Central Goods and Services Tax Act, as authorised by the said Act
under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax Act has
initiated any proceedings on a subject matter, no proceedings shall be initiated by the
proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of
any order passed by an officer appointed under this Act, shall not lie before an officer
appointed under the Central Goods and Services Tax Act.
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
Union territory tax on all intra-State supplies of goods or services or both, except on the
supply of alcoholic liquor for human consumption, on the value determined under section 15
of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent.,
as may be notified by the Central Government on the recommendations of the Council and
collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with
effect from such date as may be notified by the Central Government on the recommendations
of the Council.
(3) The Central Government may, on the recommendations of the Council, by
notification, specify categories of supply of goods or services or both, the tax on which
shall be paid on reverse charge basis by the recipient of such goods or services or both and
all the provisions of this Act shall apply to such recipient as if he is the person liable for
paying the tax in relation to the supply of such goods or services or both.
(4) The Union territory tax in respect of the supply of taxable goods or services or
both by a supplier, who is not registered, to a registered person shall be paid by such person
on reverse charge basis as the recipient and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the supply of such
goods or services or both.
Levy and
collection.
Powers of
officers.
Authorisation
of officers of
central tax as
proper officer
in certain
circumstances.
4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(5) The Central Government may, on the recommendations of the Council, by
notification, specify categories of services the tax on intra-State supplies of which shall be
paid by the electronic commerce operator if such services are supplied through it, and all
the provisions of this Act shall apply to such electronic commerce operator as if he is the
supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical
presence in the taxable territory, any person representing such electronic commerce operator
for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also he does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the taxable territory
for the purpose of paying tax and such person shall be liable to pay tax.
8. (1) Where the Central Government is satisfied that it is necessary in the public
interest so to do, it may, on the recommendations of the Council, by notification, exempt
generally either absolutely or subject to such conditions as may be specified therein, goods
or services or both of any specified description from the whole or any part of the tax leviable
thereon with effect from such date as may be specified in such notification.
(2) Where the Central Government is satisfied that it is necessary in the public interest
so to do, it may, on the recommendations of the Council, by special order in each case,
under circumstances of an exceptional nature to be stated in such order, exempt from payment
of tax any goods or services or both on which tax is leviable.
(3) The Central Government may, if it considers necessary or expedient so to do for
the purpose of clarifying the scope or applicability of any notification issued under
sub-section (1) or order issued under sub-section (2), insert an explanation in such notification
or order, as the case may be, by notification at any time within one year of issue of the
notification under sub-section (1) or order under sub-section (2), and every such explanation
shall have effect as if it had always been the part of the first such notification or order, as
the case may be.
(4) Any notification issued by the Central Government under sub-section (1) of
section 11 or order issued under sub-section (2) of the said section of the Central Goods
and Services Tax Act shall be deemed to be a notification or, as the case may be, an order
issued under this Act.
Explanation.—For the purposes of this section, where an exemption in respect of
any goods or services or both from the whole or part of the tax leviable thereon has been
granted absolutely, the registered person supplying such goods or services or both shall not
collect the tax, in excess of the effective rate, on such supply of goods or services or both.
CHAPTER IV
PAYMENT OF TAX
9. The amount of input tax credit available in the electronic credit ledger of the
registered person on account of,—
(a) integrated tax shall first be utilised towards payment of integrated tax and
the amount remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order;
(b) the Union territory tax shall first be utilised towards payment of Union
territory tax and the amount remaining, if any, may be utilised towards payment of
integrated tax;
 (c) the Union territory tax shall not be utilised towards payment of central
tax.
Power to grant
exemption from
tax.
Payment of tax.
Page 5


Short title,
extent and
commencement.
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on intra-State supply of
goods or services or both by the Union territories and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called 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, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 14] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 14] NEW DELHI, WEDNESDAY, APRIL 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
2. In this Act, unless the context otherwise requires,—
(1) ‘‘appointed day’’ means the date on which the provisions of this Act shall
come into force;
(2) ‘ ‘Commissioner’’ means the Commissioner of Union territory tax appointed
under section 3;
 (3) ‘‘designated authority’’ means such authority as may be notified by the
Commissioner;
(4) ‘‘exempt supply’’ means supply of any goods or services or both which
attracts nil rate of tax or which may be exempt from tax under section 8, or under
section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable
supply;
(5) ‘ ‘existing law’’ means any law, notification, order, rule or regulation relating
to levy and collection of duty or tax on goods or services or both passed or made
before the commencement of this Act by Parliament or any Authority or person having
the power to make such law, notification, order, rule or regulation;
(6) ‘‘Government’’ means the Administrator or any Authority or officer
authorised to act as Administrator by the Central Government;
(7) ‘‘output tax’’ in relation to a taxable person, means the Union territory tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ‘‘Union territory’’ means the territory of,—
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli;
(iv) Daman and Diu;
(v) Chandigarh; or
(vi) other territory.
Explanation.—For the purposes of this Act, each of the territories specified
in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ‘‘Union territory tax’’ means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the
State Goods and Services Tax Act, and the Goods and Services Tax (Compensation
to States) Act, shall have the same meaning as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Administrator may, by notification, appoint Commissioners and such other
class of officers as may be required for carrying out the purposes of this Act and such
officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the
officers appointed under the provisions of this Act.
4. The Administrator may, by order, authorise any officer to appoint officers of  Union
territory tax below the rank of Assistant Commissioner of Union territory tax for the
administration of this Act.
Definitions.
Officers under
this Act.
Authorisation
of officers.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
5. (1) Subject to such conditions and limitations as the Commissioner may impose,
an officer of the Union territory tax may exercise the powers and discharge the duties
conferred or imposed on him under this Act.
(2) An officer of a Union territory tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of a Union territory tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be
specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall
not exercise the powers and discharge the duties conferred or imposed on any other officer
of Union territory tax.
6. (1) Without prejudice to the provisions of this Act, the officers appointed under the
Central Goods and Services Tax Act are authorised to be the proper officers for the purposes
of this Act, subject to such conditions as the Government shall, on the recommendations of
the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under
sub-section (1),—
(a) where any proper officer issues an order under this Act, he shall also issue
an order under the Central Goods and Services Tax Act, as authorised by the said Act
under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax Act has
initiated any proceedings on a subject matter, no proceedings shall be initiated by the
proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of
any order passed by an officer appointed under this Act, shall not lie before an officer
appointed under the Central Goods and Services Tax Act.
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
Union territory tax on all intra-State supplies of goods or services or both, except on the
supply of alcoholic liquor for human consumption, on the value determined under section 15
of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent.,
as may be notified by the Central Government on the recommendations of the Council and
collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with
effect from such date as may be notified by the Central Government on the recommendations
of the Council.
(3) The Central Government may, on the recommendations of the Council, by
notification, specify categories of supply of goods or services or both, the tax on which
shall be paid on reverse charge basis by the recipient of such goods or services or both and
all the provisions of this Act shall apply to such recipient as if he is the person liable for
paying the tax in relation to the supply of such goods or services or both.
(4) The Union territory tax in respect of the supply of taxable goods or services or
both by a supplier, who is not registered, to a registered person shall be paid by such person
on reverse charge basis as the recipient and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the supply of such
goods or services or both.
Levy and
collection.
Powers of
officers.
Authorisation
of officers of
central tax as
proper officer
in certain
circumstances.
4 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(5) The Central Government may, on the recommendations of the Council, by
notification, specify categories of services the tax on intra-State supplies of which shall be
paid by the electronic commerce operator if such services are supplied through it, and all
the provisions of this Act shall apply to such electronic commerce operator as if he is the
supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical
presence in the taxable territory, any person representing such electronic commerce operator
for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also he does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the taxable territory
for the purpose of paying tax and such person shall be liable to pay tax.
8. (1) Where the Central Government is satisfied that it is necessary in the public
interest so to do, it may, on the recommendations of the Council, by notification, exempt
generally either absolutely or subject to such conditions as may be specified therein, goods
or services or both of any specified description from the whole or any part of the tax leviable
thereon with effect from such date as may be specified in such notification.
(2) Where the Central Government is satisfied that it is necessary in the public interest
so to do, it may, on the recommendations of the Council, by special order in each case,
under circumstances of an exceptional nature to be stated in such order, exempt from payment
of tax any goods or services or both on which tax is leviable.
(3) The Central Government may, if it considers necessary or expedient so to do for
the purpose of clarifying the scope or applicability of any notification issued under
sub-section (1) or order issued under sub-section (2), insert an explanation in such notification
or order, as the case may be, by notification at any time within one year of issue of the
notification under sub-section (1) or order under sub-section (2), and every such explanation
shall have effect as if it had always been the part of the first such notification or order, as
the case may be.
(4) Any notification issued by the Central Government under sub-section (1) of
section 11 or order issued under sub-section (2) of the said section of the Central Goods
and Services Tax Act shall be deemed to be a notification or, as the case may be, an order
issued under this Act.
Explanation.—For the purposes of this section, where an exemption in respect of
any goods or services or both from the whole or part of the tax leviable thereon has been
granted absolutely, the registered person supplying such goods or services or both shall not
collect the tax, in excess of the effective rate, on such supply of goods or services or both.
CHAPTER IV
PAYMENT OF TAX
9. The amount of input tax credit available in the electronic credit ledger of the
registered person on account of,—
(a) integrated tax shall first be utilised towards payment of integrated tax and
the amount remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order;
(b) the Union territory tax shall first be utilised towards payment of Union
territory tax and the amount remaining, if any, may be utilised towards payment of
integrated tax;
 (c) the Union territory tax shall not be utilised towards payment of central
tax.
Power to grant
exemption from
tax.
Payment of tax.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5
10. On utilisation of input tax credit of Union territory tax for payment of tax dues
under the Integrated Goods and Services Tax Act in accordance with the provisions of
sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the
valid return furnished under sub-section (1) of section 39 of the Central Goods and Services
Tax Act, the amount collected as Union territory tax shall stand reduced by an amount
equal to such credit so utilised and the Central Government shall transfer an amount equal
to the amount so reduced from the Union territory tax account to the integrated tax account
in such manner and within such time as may be prescribed.
CHAPTER V
INSPECTION, SEARCH, SEIZURE AND ARREST
11. (1) All officers of Police, Railways, Customs, and those officers engaged in the
collection of land revenue, including village officers, and officers of central tax and officers
of the State tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of
officers to assist the proper officers in the implementation of this Act when called upon to
do so by the Commissioner.
CHAPTER VI
DEMANDS AND RECOVERY
12. (1) A registered person who has paid the central tax and the Union territory tax on
a transaction considered by him to be an intra-State supply, but which is subsequently held
to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner
and subject to such conditions as may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by
him to be an inter-State supply, but which is subsequently held to be an intra-State supply,
shall not be required to pay any interest on the amount of the central tax and the Union
territory tax payable.
13. (1) Where any amount of tax, interest or penalty is payable by a person to the
Government under any of the provisions of this Act or the rules made thereunder and which
remains unpaid, the proper officer of central tax, during the course of recovery of said tax
arrears, may recover the amount from the said person as if it were an arrear of central tax
and credit the amount so recovered to the account of the Government under the appropriate
head of Union terrirtory tax.
(2) Where the amount recovered under sub-section (1) is less than the amount due to
the Government under this Act and the Central Goods and Services Tax Act, the amount to
be credited to the account of the Government shall be in proportion to the amount due as
Union territory tax and central tax.
CHAPTER VII
ADVANCE RULING
14. In this Chapter, unless the context otherwise requires,—
(a) ‘ ‘advance ruling’ ’ means a decision provided by the Authority or the Appellate
Authority to an applicant on matters or on questions specified in sub-section (2) of
section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax
Act, in relation to the supply of goods or services or both being undertaken or proposed
to be undertaken by the applicant;
(b) ‘‘Appellate Authority’’ means the Appellate Authority for Advance Ruling
constituted under section 16;
(c) ‘ ‘applicant’’ means any person registered or desirous of obtaining registration
under this Act;
Transfer of
input tax
credit.
Officers
required to
assist proper
officers.
Tax
wrongfully
collected and
paid to
Central
Government
or Union
territory
Government.
Recovery of
tax.
Definitions.