(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, [Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
 This Section was made effective by Notification No. 01/2017-Union Territory Tax dt. 21-06-2017 wef 22-06-2017.
 Substituted for words “Dadra and Nagar Haveli, Daman and Diu” by Section 136 of The Finance Act, 2020 dt. 27-03-2020 but not yet made effective.