The full form of UTGST is Union Territory Goods and Services Tax. It’s used on Governmental ,Rules & Regulations in India

The UTGST Act expands to Union Territory Goods and Service Tax.

UTGST, the short form of Union Territory Goods and Services Tax, is nothing but the GST applicable on the goods and services supply that takes place in any of the five territories of India, including Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh, Lakshadweep and Daman and Diu called as Union territories of India.

Union Territory GST will be charged in addition to the Central GST

The reason behind UTGST applicability in GST is that the common State GST (SGST) cannot be applied in a Union Territory without legislature.

To address this issue, GST Council has decided to have Union Territory GST Law (UTGST) which would be on par with SGST. However, SGST can be applied in Union Territories such as New Delhi and Puducherry, since both have their individual legislatures, and can be considered as “States” as per GST process.