The full form of the UTGST is Union Territory Goods and Service Tax. UTGST is only applicable when any goods or services or both are consumed in the given five regions of India that includes Andaman and Nicobar Islands, Dadra & Nagar Haveli, Chandigarh, Lakshadweep, and Daman & Diu called as Union territories of India.
Source: mastersindia.co
