{"act":{"id":"union-territory-goods-services-tax-act-2017-chandigarh","short_title":"The Union Territory Goods and Services Tax Act, 2017","long_title":null,"act_number":"14","act_year":2017,"enact_date":"2017-04-12","enforcement_date":null,"ministry":null,"department":"Excise and Taxation Department","jurisdiction":"Chandigarh","unit":"section","section_count":2,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":"union-territory-goods-services-tax-act-2017","text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/union-territory-goods-services-tax-act-2017-chandigarh/"},"unit":"section","section":{"number":"3","heading":"Officers under this Act","text":"","html":"","words":0,"text_source":"published"},"classification":[],"instruments":[{"key":"d6de48db","kind":"notification","title":"Section 3 and 4 of the Union Territory Goods and Services Tax Act,","year":2017,"jurisdiction":"Chandigarh","relation":"named_in_title","act_basis":"recorded","url":"https://indiacode.ecourtsindia.com/rules/section-3-and-4-of-the-union-territory-goods-and-services-tax-act-d6de48db/"},{"key":"e358dee8","kind":"notification","title":"Section 3 and 4 of the Union Territory Goods and Services Tax Act ( Regarding Appointed)","year":2017,"jurisdiction":"Chandigarh","relation":"named_in_title","act_basis":"recorded","url":"https://indiacode.ecourtsindia.com/rules/section-3-and-4-of-the-union-territory-goods-and-services-tax-act-e358dee8/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/union-territory-goods-services-tax-act-2017-chandigarh/section/3/","note":null,"source_note":null,"judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}