Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service - 16/2018 - Union Territory GST (UTGST) Rate
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Municipal functions exclusion expanded to cover activities relating to functions entrusted to municipalities, altering UTGST notification treatment. Amends the UTGST Rate notification by inserting 'or Union territory' after 'State Government' and by inserting 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's scope to Union territories and to functions entrusted to municipalities under Article 243W.
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.
Municipal functions exclusion expanded to cover activities relating to functions entrusted to municipalities, altering UTGST notification treatment.
Amends the UTGST Rate notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's scope to Union territories and to functions entrusted to municipalities under Article 243W.
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