GST notification amendment expands recipient references to Union territory and to municipalities under the Constitution. Modification of the first paragraph of Notification No.II(2)/CTR/532(d-17)/2017 inserts the phrase 'or Union territory' after 'State Government' and inserts 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby expanding the entities referenced; the amendment is made under the Tamil Nadu Goods and Services Tax Act and comes into force from 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment expands recipient references to Union territory and to municipalities under the Constitution.
Modification of the first paragraph of Notification No.II(2)/CTR/532(d-17)/2017 inserts the phrase "or Union territory" after "State Government" and inserts "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby expanding the entities referenced; the amendment is made under the Tamil Nadu Goods and Services Tax Act and comes into force from 27th July, 2018.
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