Section 9 Payment of tax The amount of input tax credit available in the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be...

Section 8 Power to grant exemption from tax (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the...

Section 7 Levy and collection (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods...

Section 6 Authorisation of officers of central tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods...

Section 5 Powers of officers (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge...

Section 4 Authorisation of officers  The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax...

Section 3 Officers under this Act The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this...

Section 2 Definitions In this Act, unless the context otherwise requires,- (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force. (2) ‘‘Commissioner’’...