Territorial definition change: GST Act's section two updates clause one hundred fourteen to specify two union territories. Amendment to the territorial definitions in the Central Goods and Services Tax Act revises clause (114) of section 2 by substituting sub clauses (c) and (d) with explicit references to the union territories Dadra and Nagar Haveli and Daman and Diu and Ladakh, thereby altering the statutory list of territorial units specified in clause (114) for the purposes of the Act.
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.
Territorial definition change: GST Act's section two updates clause one hundred fourteen to specify two union territories.
Amendment to the territorial definitions in the Central Goods and Services Tax Act revises clause (114) of section 2 by substituting sub clauses (c) and (d) with explicit references to the union territories Dadra and Nagar Haveli and Daman and Diu and Ladakh, thereby altering the statutory list of territorial units specified in clause (114) for the purposes of the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.