Application of provisions of Central Goods and Services Tax Act.

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...., relating to,- (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at ....

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.... in relation to central tax as if they were enacted under this Act; (b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:- (i) references to ''this Act'' shall be deemed to be references to ''the Union Territory Goods and Services Tax Act, 2017''; (....