The GST Council in the 12th GST Council Meeting, approved two draft bills – UTGST (Union Territory GST) and SGST (State GST) .
The UTGST law is for the union territories which do not have legislative assemblies. like
- Andaman and Nicobar Islands,
- Lakshadweep,
- Daman and Diu and Dadra and
- Nagar Haveli,
Now, with all the five draft GST laws approved by the GST Council, the draft bills now need to be tabled and approved in Parliament’s ongoing budget session ensuring the GST implementation in India from July 1st, 2017.