Retrospective exemption for Uranium Ore Concentrate removes Union Territory GST liability but disallows refunds for collected tax. Clause 115 inserts Uranium Ore Concentrate into the Schedule to the notification under sub section (1) of section 8 of the Union Territory GST Act, treating that insertion as retrospectively effective and deeming the Central Government to have had the power to make such retrospective amendment; it further provides that no refund shall be made of tax collected that would not have been collected had the retrospective exemption been in force.