Retrospective tax exemption removes Union territory tax on specified fishmeal and imposes a fixed UT tax on certain pulley parts. No Union territory tax shall be levied or collected on supply of fishmeal (heading 2301) from 1 July 2017 to 30 September 2019, and Union territory tax at the rate of six per cent. shall be levied on supply of pulley, wheels and other parts (heading 8483) used as parts of agricultural machinery (headings 8432, 8433 and 8436) from 1 July 2017 to 31 December 2018; no refund shall be made of tax collected that would not have been collected had these provisions been in force.