GST amendment expands recipient references to Union territories and municipalities under constitutional provision, modifying the State Tax notification. Amendment inserts the words 'or Union territory' after 'State Government' and inserts 'or to a Municipality under article 243W of the Constitution' after 'Constitution' in the first paragraph of Notification No.14/2017-State Tax (Rate), effected under the Gujarat Goods and Services Tax Act; the notification specifies its commencement date and is issued by the Finance Department.
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.
GST amendment expands recipient references to Union territories and municipalities under constitutional provision, modifying the State Tax notification.
Amendment inserts the words "or Union territory" after "State Government" and inserts "or to a Municipality under article 243W of the Constitution" after "Constitution" in the first paragraph of Notification No.14/2017-State Tax (Rate), effected under the Gujarat Goods and Services Tax Act; the notification specifies its commencement date and is issued by the Finance Department.
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