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    <title>THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017</title>
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    <description>The Bill levies a Union territory tax on intra State supplies within specified Union territories, sets rates (not exceeding twenty per cent), enables reverse charge and electronic commerce operator liabilities, prescribes order of utilisation and transfer of electronic input tax credits between integrated, central and Union territory tax, empowers appointment and authorisation of Commissioners and officers (including authorising central tax officers as proper officers), and establishes detailed transitional arrangements for migration of existing taxpayers, carry forward of prior law credits, job work, refunds, recovery and application of Central GST provisions mutatis mutandis.</description>
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