GST Tip – 166

Union Territory GST is applicable for the supply of goods and services within the Union territories. It applies in the following places (a) the Andaman and Nicobar Islands, (b) Lakshadweep, (c) Dadra and Nagar Haveli, (d) Daman and Diu, (e) Chandigarh & (f) other territory. With the addition of the clause “f” in the definition, future is safeguarded.