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....ns such authority as may be notified by the Commissioner; (4) ''exempt supply'' means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) ''existing law'' means any law, notification, order, rule or regulation relating to levy....

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.... or (vi) other territory. Explanation.-For the purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory; (9) ''Union territory tax'' means the tax levied under this Act; (10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Ser....