UTGST Act, 2017

Union Territory Goods and Services Tax Act, 2017

Section - 1

Short title, extent and commencement

Section - 2

Definitions

Section - 3

Officers under this Act

Section - 4

Authorisation of officers

Section - 5

Powers of officers

Section - 6

Authorisation of officers of central tax as proper officer in certain circumstances

Section - 7

Levy and collection

Section - 8

Power to grant exemption from tax

Section - 9

Payment of tax

Section - 10

Transfer of input tax credit

Section - 11

Officers required to assist proper officers

Section - 12

Tax wrongfully collected and paid to Central Governmentor Union Territory Government

Section - 13

Recovery of tax

Section - 14

Advance Ruling

Section - 15

Constitution of Authority for Advance Ruling

Section - 16

Constitution of Appellate Authority for Advance Ruling

Section - 17

Migration of existing tax payers

Section - 18

Transitional arrangements for input tax credit

Section - 19

Transitional provisions relating to job work

Section - 20

Miscellaneous transitional provisions

Section - 21

Application of provisions of Central Goods and ServicesTax Act

Section – 22

Power to make rules

Section - 23

General power to make regulations

Section - 24

Laying of rules, regulations and notifications

Section - 25

Power to issue instructions or directions

Section - 26

Removal of difficulties