Inclusion of Union territory and municipalities expands entities covered by GST notification, altering territorial applicability. The notification amends an existing GST notification by inserting 'or Union territory' after 'State Government' and inserting 'or to a Municipality under article 243W of the Constitution' after 'Constitution,' thereby extending the notification's textual coverage to include Union territories and municipalities governed by article 243W; the amendment is issued under the delegated authority of sub section (2) of section 7 of the Goods and Services Tax Act and specifies its date of commencement.
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.
Inclusion of Union territory and municipalities expands entities covered by GST notification, altering territorial applicability.
The notification amends an existing GST notification by inserting "or Union territory" after "State Government" and inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's textual coverage to include Union territories and municipalities governed by article 243W; the amendment is issued under the delegated authority of sub section (2) of section 7 of the Goods and Services Tax Act and specifies its date of commencement.
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