Which of the following called the Union territory as being covered under Union Territory Goods and Service Tax Act, (UTGST), 2017?

CS Executive · Tax Laws and Practice · PYQS · December 2018
Which of the following called the Union territory as being covered under Union Territory Goods and Service Tax Act, (UTGST), 2017?
(A) Andaman and Nicobar Island
(B) Puducherry
(C) Daman and Diu
(D) None of the above

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A), (C). Official source note: Both A and C options are included in Union Territory definition. Therefore, correct options are A or C .

Topics: GST

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