Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is”Other Territory”.
So what do you mean by “Other Territory”?
Section 2(81) of CGST Act, 2017 – “other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114) ;
Conclusion:
Hence it is understood that in the Section 2(81) “Other Territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114).