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KEY CHANGES IN GOODS AND SERVICES TAX ACT 2017

1. Insertion in the definition of Union Territory

– Section 2(114) of CGST Act 2017

The definition of Union Territory is amended to replace/include the UTs of Dadra and Nagar Haveli and Daman and Diu; and Ladakh. This amendment would be effective from a future notified date.

Our Comments: This amendment was made to give effect to making Ladakh a Union Territory with effect from 31.10.2019 and making Dadra and Nagar Haveli...

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The author in this article tried to explain the...