UTGST Union Territories Goods and Services Test is applicable on ........

Economic Affairs Tax System

UTGST (Union Territories Goods and Services Test) is applicable on:

Manufacturing of goods and services in the union territories without legislature.

Sale of goods and services from union territories without legislature to rest of India.

Sale of goods and services in the union territories without legislature.

Only "B" and "C"

Because GST is a destination based tax so it is applicable at point of sale only.

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