Reverse charge mechanism scope narrowed to exclude body corporates and composition taxpayers under Union Territory GST rate notification. The notification amends the UTGST rate table to exclude specified classes from reverse charge coverage: it inserts 'other than a body corporate' after 'Any person' at serial number 4, column (3), and inserts 'other than a person who has opted to pay tax under composition levy' after 'Any registered person' at serial number 5AB, column (4), thereby removing body corporates and composition-scheme taxpayers from the respective entries' applicability under the UTGST rate provisions.