**Summary:**
This document is the Union Territory of Dadra and Nagar Haveli and Daman and Diu Central Goods and Services Tax Amendment Regulation, 2020, Regulation No. 2 of 2020. It was promulgated by the President of India on January 24, 2020, and comes into force on January 26, 2020. The regulation amends the Central Goods and Services Tax Act, 2017, specifically section 2, clause (114). Subclause (c) is amended by inserting "and Daman and Diu" after "Nagar Haveli," and subclause (d) is omitted. The regulation is issued by the Ministry of Law and Justice, Legislative Department.
Key Entities Referenced
Ministry of Law and Justice: The Indian government ministry responsible for legislative affairs.
Union Territory of Dadra and Nagar Haveli and Daman and Diu: A union territory in India.
Central Goods and Services Tax Amendment Regulation, 2020: A regulation amending the Central Goods and Services Tax Act.
President of India: The Head of State of India, who promulgated the regulation.
Constitution of India: The supreme law of India, under which the President exercised powers conferred by article 240.
Central Goods and Services Tax Act, 2017: An Indian Act that the regulation amends.
Ram Nath Kovind: The President of India who promulgated the regulation.
New Delhi: The location of the Legislative Department and the Government of India Press.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE UNION TERRITORY OF DADRA AND NAGAR HAVELI AND
DAMAN AND DIU CENTRAL GOODS AND SERVICES TAX
(AMENDMENT) REGULATION, 2020
NO. 2 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation further to amend the Central Goods and Services Tax Act, 2017.
In exercise of the powers conferred by article 240 of the Constitution, the President is
pleased to promulgate the following Regulation made by him:—
1. (1) This Regulation may be called the Union territory of Dadra and Nagar Haveli and Short title and
Daman and Diu Central Goods and Services Tax (Amendment) Regulation, 2020. commencement.
(2) It shall come into force on the 26th day of January, 2020.2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 1]
Amendment 2. In the Central Goods and Services Tax Act, 2017, in section 2, in clause (114),— 12 of 2017.
of section 2.
(a) in sub-clause (c), after the words "Nagar Haveli", the words "and Daman and
Diu" shall be inserted;
(b) sub-clause (d) shall be omitted.
RAM NATH KOVIND,
President.
————
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—4834GI—24-01-2020.