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<h1>Union Territory GST Act 2017: Framework for Tax Officers, Administrator Powers, Input Tax Credit, and Transitional Provisions</h1> The Union Territory Goods and Services Tax Act, 2017 outlines the framework for implementing GST in Union Territories. It includes provisions for appointing tax officers, defining terms, and specifying the powers of the Administrator and Central Government. The Act levies Union territory tax on intra-State supplies, with exceptions and conditions for reverse charge mechanisms and tax exemptions. It details input tax credit utilization, transitional arrangements for registered taxpayers, and recovery of tax arrears. Provisions for advance rulings, appellate authorities, and transitional job-work are included. The Act empowers the Central Government and Board to make rules and regulations, ensuring uniform implementation.