Rate of tax collection at source amended to a lower fractional rate under Union Territory GST notification. Amendment substitutes the words 'half per cent.' with the figure and words '0.25 per cent.' for the rate of tax collection at source in Notification No. 12/2018-Union Territory Tax, effected by the Central Government under the powers of the Union Territory GST Act and the Central GST Act, and the amendment is to come into force from the date of its publication in the Official Gazette.