• The Union Territory Goods and Services Tax Act, 2017

    The Union Territory Goods and Services Tax Act 2017 enumerate the taxes to be imposed on goods and services Intra State or within the states or union territories. The act came into force on 12th April 2017 with 9 chapters and 26 sections detailing the mode of imposing and collecting tax levied on supply of goods and services on the mentioned places in the act in accordance with the provisions of the Act.