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        Case ID :
        GST - States

        Amendment in Notification No. 14/2017- State Tax (Rate), dated the 30th June, 2017 - 16/2018-State Tax (Rate) - Sikkim SGST

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        State Tax notification amendment: inserts Union territory and municipal references, extending applicability of SGST rate notification. The State Government amends Notification No. 14/2017-State Tax (Rate) by inserting 'or Union territory' after 'State Government' and inserting 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's applicability to Union territories and municipal bodies.
                          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.

                                State Tax notification amendment: inserts Union territory and municipal references, extending applicability of SGST rate notification.

                                The State Government amends Notification No. 14/2017-State Tax (Rate) by inserting "or Union territory" after "State Government" and inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's applicability to Union territories and municipal bodies.


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