Amendment status not verified — confirm the current text below against the official source.
Subs. by Act 12 of 2020, s. 137, for sub-clauses (iii) and (iv) (w.e.f. 27-3-2020). 4 Explanation.—For the purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory; (9) “Union territory tax” means the tax levied under this Act; (10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts. CHAPTER II ADMINISTRATION