What is Union territories with their own legislatures?

The Union Territory Goods and Services Tax, commonly referred to as UTGST, is the GST applicable on the goods and services supply that takes place in any of the five Union Territories of India, including Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh, Lakshadweep and Daman and Diu. This UTGST will be charged in addition to the Central GST (CGST) explained above. For any transaction of goods/services within a Union Territory: CGST + UTGST.
The reason why a separate GST was implemented for the Union Territories is that the common State GST (SGST) cannot be applied in a Union Territory without legislature. Delhi and Puducherry UTs already have their own legislatures, so SGST is applicable to them.
Further if any person charging SGST in union territory, you can say it as UTGST, its just the matter of descripttion in your invoice, you can suggest the supplier to write SGST /UTGST or UTGST as the person is under Union Territory legislature.

Delhi and Puducherry UTs already have their own legislatures,..what actually it mean..other things I know

They have their own legislature as the above two are Union Territory and State both

own legislatures means

Their own act of state

so you mean to say they have the power to make their own act..but 5 UT have also make their own act

In the 7 union territories only delhi and puducherry have thier legislative assemblies. i.e. The reason of using the word have their own legislature.

..Delhi and Puducherry have their legislative assembly..what actually means legislative Assembly..what is difference between 2 UT have legislative Assembly( Delhi and Puducherry) and 5 UT does not have legislative Assembly...this I want to ask from very beginning

 

All the states in India have their own government. Therefore every state has a legislative assembly. On the other hand the Union Territories are run directly by the Central Government. However the Constitution of India does give an option to the Union Territories to elect their own government. Delhi and Puducherry are 2 UT's which are not directly run by the Central Government, they have their own legislatures and attract SGST. However the other 5 UTs are run directly by the Central Government, they do not have separate legislatures and attract UTGST.