Scope expansion: inclusion of Union territories and municipalities under the GST notification, broadening recipient coverage. The notification inserts the words 'or Union territory' after references to 'State Government' and adds language extending references 'to a Municipality' exercising constitutional municipal powers in the first paragraph of the earlier GST notification, thereby broadening the class of public bodies covered. The amendment is made under the enabling provision of the Haryana Goods and Services Tax Act, 2017 on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
Scope expansion: inclusion of Union territories and municipalities under the GST notification, broadening recipient coverage.
The notification inserts the words "or Union territory" after references to "State Government" and adds language extending references "to a Municipality" exercising constitutional municipal powers in the first paragraph of the earlier GST notification, thereby broadening the class of public bodies covered. The amendment is made under the enabling provision of the Haryana Goods and Services Tax Act, 2017 on the recommendation of the Council.
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