Union Territory Goods and Service Tax (UTGST) :
In case of Union Territories which do not have legislature, UTGST (Union Territory Goods and Services Tax will be payable. These are as follows
[section 2(8) of UTGST Act and section 2(114) of CGST Act—
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f ) other territory.
For the purposes of CGST Act and UTGST Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.
Delhi and Puducherry have their own legislatures and they will pass their own SGST Act.
‘Other Territory ‘ – “Other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of section 2(114) – section 2(81) of CGST Act.
This will cover Exclusive Economic Zone (except territorial waters). Thus, ‘other territory’ means area inside sea between 12 nautical miles to 200 nautical miles inside the sea.
UTGST will apply for supply of goods and services within that area.
‘Other Territory’ will not cover Jammu and Kashmir and CGST Act and IGST Act have not been extended to J&K [see section 1(2) of IGST Act and section 1(2) of CGST Act].