LIST OF AMENDING ACTS

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Section 1 · The Union Territory Goods and Services Tax (Amendment) Act; 2017 (33 of 2018). 2.

Section 1 · Short title, extent and commencement: 2 Definitions

Section 3 · Officers under this Act.

Section 6 · Authorisation of officers of central tax as proper officer in certain circumstanc

Section 7 · Levy and collection. 8_ Power to grant exemption from tax. 8A. Power not to recov

Section 9 · Payment oftax_ 9A. Utilisation of input tax credit: 9B. Order of utilisation of i

Section 10 · Transfer of input tax credit CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11 · Officers required to assist proper officers.

Section 12 · Tax wrongfully collected and paid to Central Government or Union territory Govern

Section 13 · Recovery of tax: CHAPTER VII ADVANCE RULING

Section 14 · Definitions. 15. Constitution of Authority for Advance Ruling: 16. Constitution o

Section 17 · Migration of existing tax payers 18. Transitional arrangements for input tax cred

Section 19 · Transitional provisions relating to job work 20. Miscellaneous transitional provi

Section 21 · Application of provisions of Central Goods and Services Tax Act 22. Power to make

Section 23 · General power to make regulations. 24. Laying of rules, regulations andnotificati

Section 25 · Power to issue instructions or directions. 26. Removal of difficulties.

Section 1 · Short title, extent and commencement: (1) This Act may be called the Union Territ

Section 2 · Definitions In this Act, unless the context otherwise requires, ~appointed day" m

Section 3 · ; (3) ~designated authority" means such authority as may be notified by the Comm

Section 6 · of the Integrated Goods and Services Tax Act, and includes non-taxable supply; ~

Section 1 · Subs. by Act 12 of 2020, 136, for Dadra and Nagar Haveli, Daman and Diu" 2. 22nd,

Section 3 · Ist July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 vide notification No.

Section 3 · Officers under this Act. The Administrator may, by notification, appoint Commissi

Section 4 · Authorisation of officers. The Administrator may; by order, authorise any officer

Section 5 · Powers of officers:

Section 6 · Authorisation of officers of central tax as proper officer in certain circumstanc

Section 7 · Levy and collection: Subject to the provisions of sub-section (2), there shall be

Section 15 · of the Central Goods and Services Tax Act and at such rates, not exceeding twent

Section 1 · Ins. by Act 15 of 2024, s. 155 w.e.f: 1-11-2024).

Section 11 · or order issued under sub-section (2) of the said section of the Central Goods a

Section 1 · Subs. by Act 33 of 2018, $. 2 for sub-section

Section 8A · Power not to recover Goods and Services Tax not levied or short-levied as a res

Section 9A · Utilisation of input tax credit: ~~Notwithstanding anything contained in section

Section 9 · , the input tax credit o account of Union territory tax shall be utilised toward

Section 9B · Order of utilisation of input tax credit: Notwithstanding anything contained in t

Section 9 · , the Government may, on the recommendations of the Council, prescribe the order

Section 10 · Transfer of input tax credit: On utilisation of input tax credit of Union territo

Section 49 · of the Central Goods and Services Tax Act, as reflected in the valid return furn

Section 39 · of the Central Goods and Services Tax Act; the amount collected as Union territo

Section 11 · Officers required to assist proper officers: (1) All officers of Police, Railways

Section 12 · Tax wrongfully collected and paid to Central Government or Union territory Govern

Section 13 · Recovery of tax. (1) Where any amount of tax, interest O penalty is payable by a

Section 14 · Definitions: In this Chapter, unless the context otherwise requires, "advance rul

Section 97 · 0r sub-section (1) of section 100 of the Central Goods and Services Tax Act; in

Section 16 · ; applicant' means any person registered or desirous of obtaining registration u

Section 97 · of the Central Goods and Services Tax Act; Authority" means the Authority for Ad

Section 15 · 15. Constitution of Authority for Advance Ruling: (1) The Central Government

Section 15 · Constitution of Authority for Advance Ruling: (1) The Central Government shal

Section 16 · Constitution of Appellate Authority for Advance Ruling: The Central Government sh

Section 17 · Migration of existing tax payers. (1) On and from the appointed day, every person

Section 1 · ) shall be deemed to have not been issued if the said registration is cancelled

Section 22 · o section 24 of the Central Goods and Services Tax Act_ 18. Transitional arrange

Section 18 · Transitional arrangements for input tax credit: (1) A registered person, other th

Section 10 · of the Central Goods and Services Tax Act, shall be entitled to take, in his el

Section 3 · sub-section (3) of section 5, section 6 or section 6A Or sub-section (8) of sect

Section 10 · of the Central Goods and Services Tax Act, shall be entitled to take, in his ele

Section 10 · of the Central Goods and Services Tax Act; (iii) the said registered person is e

Section 19 · Transitional provisions relating to job work: 1) Where any inputs received at pl

Section 142 · of the Central Goods and Services Tax Act (2 Where any semi-finished goods had b

Section 142 · of the Central Goods and Services Tax Act: Provided also that the person despatc

Section 20 · Miscellaneous transitional provisions: Where any goods on which tax, if any, had

Section 12 · of the Central Goods and Services Tax Act; no tax shall be payable on goods unde

Section 13 · of the Central Goods and Services Tax Act; no tax shall be payable on services u

Section 51 · of the Central Goods and Services Tax Act; as made applicable to this Act; shall

Section 21 · Application of provisions of Central Goods and Services Tax Act.~Subject to the p

Section 22 · Power to make rules:

Section 23 · General power to make regulations: The Board may, by notification, make regul

Section 24 · Laying of rules, regulations and notifications. ~Every rule made by the Central G

Section 25 · Power to issue instructions or directions: The Commissioner may, if he considers

Section 26 · Removal of difficulties: 1) If any difficulty arises in giving effect to any prov

Section 1 · Subs. by Act 12 0f2020, s. 138, for "three years (w.e.f: 27-03-2020). 17

Section 7 · The Bill seeks to achieve the above objectives:

Subordinates (35)

To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

Type: notifications · UID: 09a8d70df4123ef2a5e6743cc9220be3e404cab9 · PDF: yes · Text: yes · Rule index: yes

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

Type: c83c7db6b03c04e6ae4306a4fb3b0eba45aecbe1 · UID: 0b4a39aba3d4e09289d7336f35890f864bde38b0 · PDF: yes · Text: yes · Rule index: yes

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART I; SECTION 3, SUB-SECTION (ii)]

Type: orders · UID: 17268843ea0ca50bbb39f3fb8e5e95c9674c51be · PDF: yes · Text: yes · Rule index: yes

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[Extract from the Chd . Admn . Gaz. (Extra . ) , dated the 23rd June , 2017] CHANDIGARH ADMINISTRATION

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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LIST OF SERVICES AT NIL RATE

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[Extract from the Chd. Admn. Gaz . (Extra . ), dated the 23rd June , 2017]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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[TO BE PUBLISHED IN PART I, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3 , SUB-SECTION (ii)] Government of India Ministry of Finance (Dep

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To be published in Part II; Section 3, Sub-section of the Official Gazette of India, Extraordinary]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[Extract from the Chd. Admn. Gaz. (Extra:) , dated the 23rd June, 2017]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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RATE OF GST ON SERVICES

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3 , SUB-SECTION (ii)] Government of India Ministry of Finance (Dep

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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RATE OF GST ON GOODS

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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[Extract from the Chd. Admn. Gaz. (Extra ) , dated the 23rd June, 2017] CHANDIGARH ADMINISTRATION

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (ii)]

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