Amendment in Notification No. MGST-1017/C. R. 103(13)/Taxation-1 [Notification No. 14/2017- State Tax (Rate)], dated the 29th June 2017 - 16/2018-State Tax (Rate) - Maharashtra SGST
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GST Rate Notification amendment adds union territory and municipal reference expanding entities covered under state tax provisions. Amendment to the State Tax (Rate) notification adds the words 'or Union territory' after 'State Government' and adds 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby broadening the notification's referential scope; the change is made under statutory power on Council recommendation and takes effect from 27th 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.
GST Rate Notification amendment adds union territory and municipal reference expanding entities covered under state tax provisions.
Amendment to the State Tax (Rate) notification adds the words "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby broadening the notification's referential scope; the change is made under statutory power on Council recommendation and takes effect from 27th July 2018.
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