Territorial scope of GST notification expanded to include Union territories and municipalities under article 243W. Amendment to a Karnataka GST notification under section 11(1) adds the words 'or Union territory' after 'State Government' and adds 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's referential scope to include Union territories and municipalities governed by article 243W.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope of GST notification expanded to include Union territories and municipalities under article 243W.
Amendment to a Karnataka GST notification under section 11(1) adds the words "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's referential scope to include Union territories and municipalities governed by article 243W.
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