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    <title>Removal of difficulties.</title>
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    <description>Power is conferred on the Central Government, on the recommendation of the Council, to remove difficulties in giving effect to any provision of the Union Territory Goods and Services Tax Act, 2017 by issuing a general or special order published in the Official Gazette, provided that the order is consistent with the Act and the rules or regulations made under it and is necessary or expedient for removing the difficulty. The power cannot be exercised after the expiry of five years from the date of commencement of the Act.</description>
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      <description>Power is conferred on the Central Government, on the recommendation of the Council, to remove difficulties in giving effect to any provision of the Union Territory Goods and Services Tax Act, 2017 by issuing a general or special order published in the Official Gazette, provided that the order is consistent with the Act and the rules or regulations made under it and is necessary or expedient for removing the difficulty. The power cannot be exercised after the expiry of five years from the date of commencement of the Act.</description>
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