Union territory tax definitions clarify taxable supplies, exempt supply, output tax and territorial scope under the Act. The Act defines Union territory tax as the tax levied under the Act and lists territorial scope, treating each listed territory as a separate Union territory. Output tax means Union territory tax chargeable on taxable supplies by a taxable person or his agent, excluding reverse charge tax. Exempt supply includes supplies at nil rate, supplies exempt under specified sections and non taxable supplies. Administrative terms such as appointed day, Commissioner and designated authority are defined, and undefined terms are to be read as in the Central GST, Integrated GST, State GST and GST (Compensation to States) Acts.