Temporary UTGST rate change for specified services: a fixed union territory tax rate applies for a limited period. The notification amends the principal UTGST rate notification to impose, for a limited period beginning on the notification date and ending on a specified cutoff, a fixed union territory tax rate on services described in item (iv)(f) of serial number 3, to be levied irrespective of the rate shown in the principal notification; the amendment is made by the Central Government on Council recommendation under the Union Territory and Central GST statutory powers.