Bill of Supply issuance clarified for composition taxpayers; applies where composition rate notification governs tax liability under Union Territory GST Clarifies that suppliers paying tax under Notification No. 2/2019-Union Territory Tax (Rate) are required to issue a bill of supply instead of a tax invoice where composition provisions or exempt supplies apply; the Order removes the difficulty by expressly extending the bill-of-supply treatment to persons covered by that notification under the Union Territory GST framework.