law: 2. In section 7 of the Union Territory Goods and Services Tax Act, 2017 (hereinafter  referred to as the principal Act), for sub-section (4), the following sub-section shall be  substituted, namely:
  "(4) The Government may, on the recommendations of the Council, by  notification, specify a class of registered persons who shall, in respect of supply of  specified categories of goods or services or both received from an unregistered  supplier, pay the tax on reverse charge basis as the recipient of such supply of goods  or services or both, and all the provisions of this Act shall apply to such recipient as  if he is the person liable for paying the tax in relation to such supply of goods or  services or both.".