What is union territory?

What is union territory

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Technically SGST cannot be levied in a Union Territory without legislature.GST Council has decided to have Union Territory GST Law (UTGST) – which would be at par with SGST. However, SGST can be applied in Union Territories such as New Delhi and Puducherry, since both have their individual legislatures, and can be considered as “States” as per GST process.

Answered on July 19, 2017.
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Gen GST