Extension of State Tax applicability to Union territories and municipalities under constitutional provision, amending notification wording. The notification amends the operative wording of an earlier State Tax (Rate) notification by inserting 'or Union territory' after 'State Government' and by inserting 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's reference to Union territories and specified Municipalities; the amendment is made under the Bihar Goods and Services Tax Act and takes effect from a stated commencement date in July 2018.
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.
Extension of State Tax applicability to Union territories and municipalities under constitutional provision, amending notification wording.
The notification amends the operative wording of an earlier State Tax (Rate) notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's reference to Union territories and specified Municipalities; the amendment is made under the Bihar Goods and Services Tax Act and takes effect from a stated commencement date in July 2018.
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