Intergovernmental transfer of IGST collections enabled to reflect electronic cash ledger head reallocation between Centre and States.
A new provision adds intergovernmental transfer mechanics to the IGST Act to govern movement of amounts between the Centre and States arising from reallocation of funds between heads within the electronic cash ledger, providing the legal basis for adjusting IGST-related balances and transferring sums to reflect such ledger head transfers.

Retrospective GST exemption: Uranium Ore Concentrate exempted from central, integrated and UT tax for 2017 period.
The Finance (No. 2) Bill, 2019 retrospectively amends Notification No. 2/2017 under the Central, Integrated and Union Territory GST rate schedules to exempt Uranium Ore Concentrate from Central Tax, Integrated Tax and Union Territory Tax for the period from 1st July, 2017 to 14th November, 2017, effectuating a removal of tax incidence on that good by amendment of the respective notifications.