there are eight union territories. When the Constitution of India was adopted in 1949, there was only one Part D state: Andaman and Nicobar Islands. Three more, the Delhi, Chandigarh and Lakshadweep were formed by separating each territory from pre-existing states. Another two were formed from acquired territories that formerly belonged to colonial powers. The Parliament of India can pass a law to amend the constitution and provide a Legislature with elected Members and a Chief Minister for a union territory, as it has done for Delhi and Puducherry. In general, the President of India appoints an administrator or lieutenant governor for each UT. Delhi, Puducherry and Jammu and Kashmir operate differently from the other five. They were given partial statehood and Delhi was redefined as the National Capital Territory of Delhi and incorporated into a larger area known as the National Capital Region. Delhi, Puducherry and Jammu and Kashmir have an elected legislative assembly and an executive council of ministers with partially state-like function. In August 2019, the Parliament of India passed Jammu and Kashmir Reorganisation Act, 2019. The act contains provisions to reconstitute the state of Jammu and Kashmir into two union territories, one to be eponymously called Jammu and Kashmir, and the other Ladakh on 31 October 2019. In November 2019, the Government of India introduced legislation to merge the union territories of Daman and Diu and Dadra and Nagar Haveli into a single union territory to be known as Dadra and Nagar Haveli and Daman and Diu. Due to existence of union territories, many critics have resolved India into a semi-federal nation, as the central and state governments each have their own domains and territories of legislation. Union territories of India have special rights and status due to their constitutional formation and development. The status of "union territory" may be assigned to an Indian sub-jurisdiction for reasons such as safeguarding the rights of indigenous cultures, averting political turmoil related to matters of governance, and so on. These union territories could be changed to states in the future for more efficient administrative control. The Constitution does not stipulate how tax revenue is to be devolved to the union territories, unlike for the states. The funds devolution to union territories by the union government have no criteria where all the revenue goes to the union government. Some union territories are provided more funds, while others are given less, in an arbitrary manner by the union government. As union territories are directly ruled by the union government, some union territories get more funds from the union government than entitled on per capita and backwardness basis when compared to states. After the introduction of GST, UT-GST is applicable in union territories which are not having legislative assembly. UT-GST is levied at par with the applicable state GST in rest of the country which would eliminate the previous lower taxation in the union territories.
Constitutional status
of the Indian constitution says that India shall be a "Union of States", which are elaborated under Parts and of the constitution. Article 1 says the territory of India comprises the territories of the states, the union territories and other territories that may be acquired. The concept of union territories was not in the original version of the constitution, but was added by the Constitution Act, 1956. In the constitution wherever it refers to Territories of India, it is applicable to whole country including union territories. Where it refers to only India, it is applicable to all states only but not to union territories. Thus, citizenship, fundamental rights, Directive Principles of State Policy, Judiciary role, the Union Territories,, etc. are applicable to union territories as it refers specifically to Territories of India. The executive power of Union rests with President of India. President of India is also chief administrator of union territories per. Union public service commission role is not applicable to all territories of India as it refers to India only in. The constitutional status of a union territory is similar to a state under the perennial president's rule per subject to specific exemptions to few union territories with legislative assembly. Per, supreme power is accorded to the President in regulating the affairs of the all the union territories except Chandigarh, NCT and Puducherry, including powers to override the laws made by Parliament and the constitution of India. Article 240 allows to implement tax heaven laws in these union territories to attract foreign capital/investments in to India instead of depending on foreign tax heaven countries. Three of the union territories have representation in the upper house of the Indian Parliament, the Rajya Sabha. Delhi, Jammu and Kashmir, and Puducherry which are also exceptional among union territories in that each has its own locally elected legislative assembly and government.
