Union territory

The Mizoram Goods and Services Tax Act, 2017

Tax2017175 of 174 sections available

Statutory text

(114) “Union territory” means the territory of,- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) other territory; Explanation.- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory.

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