Amendment to Notification No. 19881 dated 29.06.2017 bearing SRO No. 308/2017 regarding the activities or transactions which shall neither be treated as supply of goods nor a supply of services. - 24912-FIN-CT1-TAX-0043/2017 - Orissa SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Territorial scope expanded: Union territories and municipalities explicitly included in GST supply exclusion framework. The notification amends the definitional scope in the Odisha GST exemption instrument by inserting 'Union territory' after 'State Government' and adding a provision specifying supplies to 'a Municipality under article 243W of the Constitution,' thereby expressly extending the notification's exclusions from supply treatment to Union territories and municipalities constituted under the cited constitutional 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.
Territorial scope expanded: Union territories and municipalities explicitly included in GST supply exclusion framework.
The notification amends the definitional scope in the Odisha GST exemption instrument by inserting "Union territory" after "State Government" and adding a provision specifying supplies to "a Municipality under article 243W of the Constitution," thereby expressly extending the notification's exclusions from supply treatment to Union territories and municipalities constituted under the cited constitutional provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.