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<h1>Amendment to UT GST Act: Section 7 Now Requires Certain Registered Persons to Pay Reverse Charge on Specified Supplies</h1> In the Union Territory Goods and Services Tax (Amendment) Act, 2018, section 7 of the principal Act is amended by substituting sub-section (4). The new provision allows the government, upon the Council's recommendations, to notify specific classes of registered persons who must pay tax on a reverse charge basis for specified goods or services received from unregistered suppliers. This means the recipient of such supplies is liable for the tax, and all relevant provisions of the Act apply to them as if they were the supplier.