Question

Why taxes of delhi and puducherry not collected by central government?

Answer 1

We have 7 Union Territories in India which are:

Andaman & Nicobar IslandsChandigarhDadra and Nagar HaveliDaman and DiuDelhi (National Capital Territory of Delhi)LakshadweepPuducherry

Out of these 7 Union territories, 2 enjoy a special status of being a semi-state. These 2 outliers are Delhi and Puducherry. Both Delhi and Puducherry have their own elected legislative assemblies and the executive councils of ministers with partially state-like function. Hence, in the GST regime, these 2 semi-states will have component of SGST in place of UTGST.