<P> Constitution does not stipulate how the tax collections are to be devolved to the Union Territories (UTs) unlike for the states . The funds devolution to a 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 whereas others are given less in arbitrary manner by the union government . As UTs 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 . </P> <P> After the introduction of GST, UT - GST is applicable in UTs 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 UTs . </P> <P> Article 1 (1) of the Indian constitution says that India (Bharat) shall be Union of States which are elaborated under Parts V (The Union) and VI (The States) of the constitution . Article 1 (3) says territories of India constitute territories of states, union territories and other acquired territories . The concept of union territory was not there from the beginning in the constitution and it was incorporated by the Constitution (Seventh Amendment) 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 (part II), fundamental rights (part III), Directive Principles of State Policy (part IV), Judiciary role, the Union Territories (part VIII), Article 245, etc. are applicable to union territories as it refers specifically to Territories of India . The executive power of Union (i.e. union of states only) rests with President of India . President of India is also chief administrator of union territories per Article 239 . Union public service commission role is not applicable to all territories of India as it refers to India only in Part XIV . </P> <P> Per Article 240 (2), 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 . </P>

What is the meaning of union territories of india in hindi