State GST scope expanded to include Union territories and municipalities under article 243W, amending existing rate notification. The State Government amends Notification No. 14/2017 State Tax (Rate) by inserting the words 'or Union territory' after 'State Government' and by adding 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's application to Union territories and municipalities; the amendment is made under the Tripura State GST statutory power and specifies an effective commencement date.
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Provisions expressly mentioned in the judgment/order text.
State GST scope expanded to include Union territories and municipalities under article 243W, amending existing rate notification.
The State Government amends Notification No. 14/2017 State Tax (Rate) by inserting the words "or Union territory" after "State Government" and by adding "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's application to Union territories and municipalities; the amendment is made under the Tripura State GST statutory power and specifies an effective commencement date.
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