Amendment to notification G.O. Ms. No. 14/2017-Puducherry GST (Rate), dated the 29th June, 2017 supplies which shall be treated neither as a supply of goods nor a supply of service. - G.O. Ms. No. 16/2018-Puducherry GST (Rate) - Puducherry SGST
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State Government or Union territory reference extended; notification also recognises municipalities under constitutional municipal governance provisions. The amendment inserts the phrase 'or Union territory' after 'State Government' and inserts 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's references to include Union territories and Municipalities governed by the cited constitutional provision; the amendment is effective 27th July, 2018 and made under sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
State Government or Union territory reference extended; notification also recognises municipalities under constitutional municipal governance provisions.
The amendment inserts the phrase "or Union territory" after "State Government" and inserts "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's references to include Union territories and Municipalities governed by the cited constitutional provision; the amendment is effective 27th July, 2018 and made under sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017.
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