Extension of UTGST exemption postpones the notified cut-off date, maintaining relief under the relevant notification. The Central Government amends Notification No. 8/2017-Union Territory Tax (Rate) by substituting the previously specified cut-off date with a later date, thereby deferring the expiry of the existing UTGST exemption established by the principal notification and its prior amendments; the change is made under the government's power to amend rate notifications and is published as Notification No. 22/2018 in the Gazette.