Union territory means under GST Act

“Union territory” means the territory of—

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(c) [Dadra and Nagar Haveli and Daman and Diu;]10

(d) Ladakh;

(e) Chandigarh; and

(f) Other territor

Explanation.––For the purposes of this Act, each of the territories specified in sub clauses (a) to (f) shall be considered to be a separate Union territory.