Union Territory and Service Tax Act 2017 (UTGST ACT)

The Union Territory and Service Tax Act, 2017 

No. 14 of 2017

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

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

CHAPTER – III (LEVY AND COLLECTION OF TAX)

Section 7: Levy and Collection of Tax
Section 8: Power to Grant Exemption from Tax

CHAPTER – IV (PAYMENT OF TAX)

Section 9: Payment of Tax
Section 9A : Utilization of Input Tax Credit
Section 9B : Order of Utilization of Input tax Credit
Section 10: Transfer of Input Tax Credit (ITC)

CHAPTER – V (INSPECTION, SEARCH, SEIZURE AND ARREST)

Section 11: Officers Required to Assist Proper Officers

CHAPTER – VI (DEMAND AND RECOVERY)

Section 12: Tax Collected Wrongfully and paid to Central/ Union Territory Government
Section 13: Recovery of Tax

CHAPTER – VII (ADVANCE RULING)

Section 14: Advance Ruling – 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 (Transitional Provisions)
Section 18: Transitional Arrangements for Input Tax Credit (ITC)
Section 19: Transitional Provisions relating to Job Work
Section 20: Miscellaneous Transitional Provisions

CHAPTER – IX (MISCELLANEOUS)

Section 21: Application of Provisions of CGST 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