of the Integrated Goods and Services Tax Act, and includes non-taxable supply; ~ — LIST OF AMENDING ACTS

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

section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; ~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 O person having the power to make such law, notification, order, rule o regulation; Government" means the Administrator or any Authority Or officer authorised to act as Administrator by the Central Government; "output tax in relation to taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods OT 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, the Andaman and Nicobar Islands; (ii) Lakshadweep; "[(iii) Dadra and Nagar Haveli and Daman and Diu; (iv) Ladakh;] Chandigarh; or (vi) other territory. 1. Subs. by Act 12 of 2020, 136, for Dadra and Nagar Haveli, Daman and Diu" 2. 22nd, June, 2017 for sections 1 2,3,4,5, 17,21 and 22 vide notification No. G.SR. 616(E) dated the 2lst June, 2017_ see Gazette of India, Extraordinary Part II, sec. 3(i). Ist July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 vide notification No. G.S.R 701(E) dated the 28th June; 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i) 3 . Subs. by Act 12 of 2020,s. 137, for sub-clauses (iii) and (iv). 5 Explanation. For the purposes of this Act, each of the territories specified in sub-clauses 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 IL ADMINISTRATION 3. Officers under this Act. 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. Authorisation of officers. 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 5. Powers of officers: 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. 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. Authorisation of officers of central tax as proper officer in certain circumstances: 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), 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 proper officer under the Central Goods and Services Tax Act has initiated any proceedings on 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. Levy and collection: 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 O services or both; except o the supply of alcoholic liquor for human consumption [and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor; for human consumption], on the value determined under

Section Section 6