THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
CHAPTER I
PRELIMINARY
Section – 1 : Short title, extent and commencement.
Section – 2 : Definitions.
CHAPTER II
ADMINISTRATION
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.
CHAPTER III
LEVY AND COLLECTION OF TAX
Section – 7 : Levy and collection
Section – 8 : Power to grant exemption from tax.
CHAPTER IV
PAYMENT OF TAX
Section – 9 : Payment of tax.
Section – 9A : Utilisation of input tax credit
Section – 9B : Order of utilisation of input tax credit.
Section – 10 : Transfer of input tax credit.
CHAPTER V
INSPECTION, SEARCH, SEIZURE AND ARREST
Section – 11 : Officers required to assist proper officers.
CHAPTER VI
DEMANDS AND RECOVERY
Section – 12 : Tax wrongfully collected and paid to Central Government or Union Territory Government.
Section – 13 : Recovery of tax.
CHAPTER VII
ADVANCE RULING
Section – 14 : Definitions
Section – 15 : Constitution of Authority for Advance Ruling.
Section – 16 : Constitution of Appellate Authority for Advance Ruling
CHAPTER VIII
TRANSITIONAL PROVISIONS
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
CHAPTER IX
MISCELLANEOUS
Section – 21 : Application of provisions of Central Goods and Services Tax 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.