The Union Territory Goods and Services Tax Act, 2017

(1) This Act may be called the Union Territory Goods andServices Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra andNagar Haveli, Daman and Diu, Chandigarh and other territory. (3) It shall come into force on such date1as the Central Government may, by notification in theOfficial Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any referencein any such provision to the commencement of this Act shall be construed as a reference to the cominginto force of that provision.

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 taxor which may be exempt from tax under section 8, or under section 6 of the Integrated Goods andServices Tax Act, and includes non-taxable supply; (5) “existing law” means any law, notification, order, rule or regulation relating to levy andcollection of duty or tax on goods or services or both passed or made before the commencement ofthis 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 asAdministrator by the Central Government; (7) “output tax” in relation to a taxable person, means the Union territory tax chargeable underthis Act on taxable supply of goods or services or both made by him or by his agent but excludes taxpayable 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 andServices Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, andthe Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned tothem in those Acts.

The Administrator may, by notification, appoint Commissioners and suchother class of officers as may be required for carrying out the purposes of this Act and such officers shall bedeemed 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 officersappointed under the provisions of this Act.

The Administrator may, by order, authorise any officer to appointofficers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for theadministration of this Act.

(1) Subject to such conditions and limitations as the Commissioner mayimpose, an officer of the Union territory tax may exercise the powers and discharge the duties conferredor imposed on him under this Act. (2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred orimposed 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 behalfby him, delegate his powers to any other officer subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise thepowers and discharge the duties conferred or imposed on any other officer of Union territory tax.