# Legislative Framework of GST

GST in India is governed by multiple statutes operating in parallel.

## 1. Central Goods and Services Tax Act, 2017 (CGST Act)

Extends to: Whole of India.

### Definition of 'India' under GST

'India' means:

(a) The territory of India as referred to in Article 1 of the Constitution
(b) Its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976
(c) The air space above its territory and territorial waters.

## 2. State GST Laws (SGST Acts)

Each State / UT with Legislature passes its own SGST Act.
UTs with Legislature are: Delhi, Puducherry and Jammu & Kashmir.
Each SGST Act extends to the whole of that State/UT.

## 3. Integrated Goods and Services Tax Act, 2017 (IGST Act)

Extends to: Whole of India.
Governs taxation of inter-State supplies, imports, exports, and supplies to/from SEZs.

## 4. Union Territory Goods and Services Tax Act, 2017 (UTGST Act)

Applies to UTs without Legislature:
Andaman and Nicobar Islands
Lakshadweep
Dadra and Nagar Haveli & Daman and Diu
Ladakh
Chandigarh
Other territory

## Summary Table

Act	Levied On	Coverage
CGST Act, 2017	Intra-state supplies (Centre's share)	Whole of India
SGST Act (each State)	Intra-state supplies (State's share)	Concerned State
UTGST Act, 2017	Intra-state supplies in UT without legislature	UTs without legislature
IGST Act, 2017	Inter-state supplies, imports	Whole of India

Worked example

### Example 1

Example: A supply made within Andaman and Nicobar Islands → governed by CGST + UTGST (because A&N is a UT without legislature). However, a supply within Puducherry → governed by CGST + SGST (Puducherry has its own legislature).

### Example 2

Example: Goods supplied from a place in territorial waters of India fall within 'India' as defined under GST law — territorial waters are explicitly included.

⚠️ Common exam mistakes

Treating UTGST as applying to all UTs — it applies only to UTs without legislature.
Excluding territorial waters/airspace from 'India' — they are part of the GST definition.
Forgetting that J&K, Delhi and Puducherry have legislatures and therefore have their own SGST Acts.

Bare-Act text Section 2(56) · CGST Act, 2017 · click to expand

'India' means— (a) the territory of India as referred to in article 1 of the Constitution; (b) its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976; and (c) the air space above its territory and territorial waters.

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