Frequently Asked Questions

How the supplies to and from Union territories are treated under GST?

In the GST Act the Union territories have been divided into two categories- 

• Union territories with legislature (i.e., Delhi and Puducherry) which have been included in the definition of State.  Accordingly supplies to and from such UTs and supplies from one such UT to another will be treated as inter-State supplies chargeable to Integrated Tax.  Supplies within such UTs will be treated as intra-State supplies chargeable to Central Tax and State Tax.
• Union territories without legislature  i.e., the Andaman and Nicobar Islands, Lakshadweep, Chandigarh, Dadra and Nagar Haveli, Daman and Diu and also the area in Exclusive Economic Zone and Continental Shelf.  Supplies to such UTs from another State or from such UTs to another State or from one such UT to another have been deemed to be inter-State supply and would be chargeable to Integrated Tax.  Supplies within such UTs would be chargeable to UT GST or UT Tax that would be levied and collected under the UT GST Act.

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