SECTION 1 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT – DATE OF ENFORCEMENT OF CERTAIN PROVISIONS OF

NOTIFICATION NO. 1/2017-UNION TERRITORY TAX, DATED 21-6-2017

In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.