INTRODUCTION SATC 1.

15
GST Amendment - 1 (June 2021 Exam onwards)
‘UNION TERRITORIES’ IN GST SYLLABUS
UNION TERRITORIES WITHOUT LEGISLATURE
1. Andaman and Nicobar Islands,
2. Lakshadweep,
3. Dadra and Nagar Haveli and Daman and Diu,
4. Ladakh
5. Chandigarh

UNION TERRITORIES WITH LEGISLATURE

1. Delhi
2. Puducherry
3. Jammu & kashmir

SATC NOTE:
Erstwhile State of Jammu and Kashmir has been reorganised into the Union territory of Jammu
and Kashmir (with Legislature) and Union territory of Ladakh vide the Jammu and Kashmir
Reorganisation Act, 2019.

Further, the erstwhile Union territories of Dadra and Nagar Haveli and Daman and Diu have
been merged into a new Union territory of Dadra and Nagar Haveli and Daman and Diu vide the
Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019.

UNDER GST
Section 2(103) of CGST Act 2017 - “State” includes a Union territory with Legislature.

Section 2(114) of CGST Act 2017 - ‘Union Territory’ is defined in Clause 114 of Section 2 of
CGST Act 2017. Section 2(114) of CGST Act, 2017 is amended by Finance Act 2020 effective
from 30th June 2020
[Notification No. 49/2020 CT dated 24.06.2020]

Old Position New Position

(from June 2021 Exam)

“Union territory” means the territory of - “Union territory” means the territory of -
a. the Andaman and Nicobar Islands; a) the Andaman and Nicobar Islands;
b. Lakshadweep; b) Lakshadweep;
c. Dadra and Nagar Haveli; c) Dadra and Nagar Haveli and Daman and Diu,
d. Daman and Diu; d) Ladakh,
e. Chandigarh; and e) Chandigarh; and
f. other territory. f) other territory.
Explanation - For the purposes of this Act (CGST 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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INTRODUCTION SATC 1.16
Section 1 of the UTGST Act 2017 - Applicability
Section 1 of UTGST Act 2017 is amended by Finance Act 2020 effective from 27th March 2020
Old Position New Position
(from June 2021 Exam)
Union Territory Goods and Services Tax Act, Union Territory Goods and Services Tax Act,
2017 extends to the Union territories of the 2017 extends to the Union territories of the
1. Andaman and Nicobar Islands, 1. Andaman and Nicobar Islands,
2. Lakshadweep, 2. Lakshadweep,
3. Dadra and Nagar Haveli 3. Dadra and Nagar Haveli and Daman and Diu,
4. Daman and Diu, 4. Ladakh,
5. Chandigarh and 5. Chandigarh and
6. other territory. 6. other territory.

‘Union Territory’ is also defined in Clause 8 of Section 2 of UTGST Act 2017. Section 2(8) of
UTGST Act, 2017 is also amended by Finance Act 2020 but this is not in our syllabus.

EXAM POSITION
POSITION TILL JAN 2021 EXAM POSITION FROM JUNE 2021 EXAM
1. Jammu and Kashmir (including Ladakh) is 1. Ladakh UT is a UT without legislature.
a State as if there is no re-organisation UTGST Act & UTGST Tax is applicable
in this State. now.
2. Jammu & Kashmir is not a UT with 2. Jammu and Kashmir UT is a UT with
legislature legislature and hence it is a State for GST
3. Ladhak is not a UT without legislature purpose.
4. No Change for 2 UTs – “Dadra and Nagar 3. Dadra and Nagar Haveli and Daman and
Haveli” & “Daman and Diu” Diu is now merged UT and considered as
5. Delhi & Puducherry is a UT with ONE UT only.
legislature, hence they are State for GST 4. Delhi & Puducherry is a UT with
Purpose. legislature, hence they are State for GST
purpose.

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