UTGST: Ladakh LG empowers officers to implement applicable tax law


SRINAGAR — While starting the implementation of Union Territory Goods and Services Tax (UTGST) law, the administration of the newly carved out Ladakh Union Territory (UT) has empowered officers to implement the law.

The Lieutenant Governor of Ladakh UT has vested powers with officers under the law which is only applicable to Union Territories without legislatures.

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“In exercise of powers conferred under section 3 of the Union Territory Goods & Services Tax, Act, 2017, the Lieutenant Governor is pleased to direct that for smooth functioning of the State Taxes Department of Union Territory of Ladakh, the following officers shall exercise the powers vested in the class of officers under the Union Territory Goods and Services Tax, Act, 2017,” an official order reads.

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As per the order, commissioner/secretary Finance Ladakh has been vested with powers of commissioner. He will function as head of department.

The order further states that deputy commissioners of twin districts of Kargil and Leh will function as joint commissioners.

They will be responsible for administration and enforcement, audit and data intelligence recovery under the law. The Sales Tax Officer Ladakh will function as assistant commissioner and will assist the joint commissioners in enforcement activities.

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It is worthwhile to mention here that UTGST law is applicable in all Union Territories without legislatures. The Union Territories with legislature are governed by their own SGST law.

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