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Union Territory Goods and Services Tax Act, 2017

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Chapters
9
Sections
26

Section index

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Chapter I

Preliminary

2 sections
§ 1 Short title, extent and commencement
§ 2 [Repealed.]
Chapter II

Administration

4 sections
§ 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

2 sections
§ 7 Levy and collection
§ 8 Power to grant exemption from tax
Chapter IV

Payment of Tax

2 sections
§ 9 Payment of tax.
§ 10 Transfer of input tax credit
Chapter V

Inspection, Search, Seizure and Arrest

1 section
§ 11 Officers required to assist proper officers
Chapter VI

Demands and Recovery

2 sections
§ 12 Tax wrongfully collected and paid to Central Government or Union territory Government.
§ 13 Recovery of tax.
Chapter VII

Advance Ruling

3 sections
§ 14 Definitions
§ 15 Constitution of Authority for Advance Ruling
§ 16 Constitution of Appellate Authority for Advance Ruling
Chapter VIII

Transitional Provisions

4 sections
§ 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

6 sections
§ 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

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