Chapter I - Preliminary
Section 2
Section 2: Definitions
Section 2 defines the territories and core tax terms used throughout the UTGST Act. Each listed territory is treated as a separate Union territory for this Act.
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Need advice on Section 2?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
Covered territories
The definition lists Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territory.
Separate territory treatment
The statutory explanation treats each listed territory as a separate Union territory for UTGST purposes.
Linked definitions
Words not separately defined in this Act take their meaning from the referenced CGST, IGST, State GST and Compensation to States Acts.
Covered territories
The definition lists Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territory.
Separate territory treatment
The statutory explanation treats each listed territory as a separate Union territory for UTGST purposes.
Linked definitions
Words not separately defined in this Act take their meaning from the referenced CGST, IGST, State GST and Compensation to States Acts.
Practical checklist
Do
- Identify the actual supply location and place of supply.
- Check whether the location is a Union territory listed in Section 2.
- Read linked CGST and IGST definitions where UTGST does not define a term itself.
Frequently asked questions
Are all Union territories treated as one combined UTGST territory?
No. The explanation to Section 2 treats each listed territory separately.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026