{"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":"7","heading":"Chapter-LEVY AND COLLECTION OF TAX","text":"","html":"","words":0,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/union-territory-goods-services-tax-act-2017-chandigarh/section/7/","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."}