State GST levy on intra-State supplies establishes territorial tax authority and staged commencement by government notification. The Act establishes a State-level goods and services tax on intra-State supply of goods or services, declares its extent as the whole State, and vests the Government with power to notify commencement dates, including different commencement dates for different provisions, with references to commencement construed as the coming into force of the relevant provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State GST levy on intra-State supplies establishes territorial tax authority and staged commencement by government notification.
The Act establishes a State-level goods and services tax on intra-State supply of goods or services, declares its extent as the whole State, and vests the Government with power to notify commencement dates, including different commencement dates for different provisions, with references to commencement construed as the coming into force of the relevant provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.