“other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114);
By definition, the expression ‘other territory’ is inclusive of all territories that do not form part of any State (including the two Union Territories with Legislature being Delhi and Puducherry), and excludes the Union Territories (i.e., the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, and Chandigarh).
All territories that fall into the ambit of ‘other territory’ as defined above would also form part of the meaning of the term ‘Union territory’ as defined under Section 2(114), to leave no territory that is claimed by any of the States or Union Territories, outside the scope of taxation under GST, so long as such territory is in India. Although there is no specific explanation that the extent of the term should be limited to the territory of India, we should not consider locations outside India to also fall into the scope of ‘other territory’ defined above, as it would defeat the purpose of law.