Union territory tax levy and reverse charge rules reshape intra State supply taxation and administrative allocation of tax functions. Union territory tax is levied on intra State supplies of goods and services, with specified exclusions and staged application to certain petroleum products, and incorporates reverse charge liability for notified categories and supplies by unregistered to registered persons. The Act establishes administrative appointments and delegation of powers to Central and Union territory officers, empowers rulemaking and regulatory authorities, and sets out mechanisms for exemptions, input tax credit utilisation and transfer, refunds for recharacterised supplies, recovery procedures, advance ruling and appellate structures, and transitional arrangements for migration and job work.