section 2(114)
Union territory
The Nagaland Goods & Services Tax Act, 2017Tax2017188 sections
Statutory text
"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 purpose of this Act each of the territories specified in sub-clauses (a) to (f) shall be consideration to be a separate Union territory.
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