(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands,
Laks had weep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.