SECTION 21 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – APPLICATION OF PROVISIONS OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 – NOTIFICATIONS ISSUED UNDER THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (NO.12 OF 2017) RELATING TO SUBJECTS REFERRED IN SECTION 21 OF SAID ACT ARE AUTOMATICALLY EXTENDED TO UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 W.E.F. 22-6-2017
NOTIFICATION NO. 17/2017-UNION TERRITORY TAX, DATED 24-10-2017
In exercise of the powers conferred by sub-section (1) and sub-section (3) of Section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notify that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in Section 21 of the said Act are automatically extended to the said Act.
2. This notification shall come into force with effect from the 22nd day of June, 2017.