Extension of central GST notifications to Union Territory GST makes specified CGST rules automatically applicable under UTGST law. Notification No. 17/2017 provides that notifications issued under the Central Goods and Services Tax Act, 2017 relating to subjects referred in Section 21 are automatically extended to the Union Territory Goods and Services Tax Act, 2017, subject to the provisions of that Act and its rules, thereby making those CGST notifications applicable within the UTGST framework.
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Provisions expressly mentioned in the judgment/order text.
Extension of central GST notifications to Union Territory GST makes specified CGST rules automatically applicable under UTGST law.
Notification No. 17/2017 provides that notifications issued under the Central Goods and Services Tax Act, 2017 relating to subjects referred in Section 21 are automatically extended to the Union Territory Goods and Services Tax Act, 2017, subject to the provisions of that Act and its rules, thereby making those CGST notifications applicable within the UTGST framework.
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