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<h1>Govt Can Exempt GST Recovery Due to Common Practices Under Section 8A of UTGST Act 2017</h1> Section 8A of the Union Territory Goods and Services Tax Act, 2017, grants the government the authority not to recover GST that was not levied or was short-levied due to a generally prevalent practice. If the government is satisfied that a practice regarding the non-levy or lower levy of Union territory tax on certain supplies was or is common, it may, upon the Council's recommendation, issue a notification exempting the payment of such tax. This provision was inserted by Section 156 of the Finance (No. 2) Act, 2024, effective from November 1, 2024.