Application of Central GST notification: extends central GST notification mutatis mutandis to state GST law with retrospective effect. The Governor, exercising powers under the State GST Act, notifies that Notification No.11/2017 Central Tax shall apply mutatis mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017, and declares the adoption to have retrospective effect from 24 June 2017, thereby extending the central notification's operative provisions into the state GST law.
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.
Application of Central GST notification: extends central GST notification mutatis mutandis to state GST law with retrospective effect.
The Governor, exercising powers under the State GST Act, notifies that Notification No.11/2017 Central Tax shall apply mutatis mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017, and declares the adoption to have retrospective effect from 24 June 2017, thereby extending the central notification's operative provisions into the state GST law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
