Application of Central GST provisions applies to Union territory tax with specified reference substitutions and adaptations. Application of Central GST provisions applies mutatis mutandis to Union territory tax, aligning substantive and procedural measures-including scope of supply, composition levy, time and value of supply, input tax credit, registration, invoicing, returns, assessment, audit, inspection and enforcement-with specified terminology and institutional substitutions to adapt those Central Act provisions to the Union Territory Goods and Services Tax Act, 2017.