Scope of State Tax notification expanded to include Union territories and municipalities under the Constitution, altering reference language. The Governor, on the Council's recommendation under the Himachal Pradesh Goods and Services Tax Act, inserts the words 'or Union territory' after 'State Government' and inserts the words 'or to a Municipality under article 243W of the Constitution' after 'Constitution' in the first paragraph of Notification No.14/2017 State Tax (Rate), thereby expanding the textual scope of that notification.
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Provisions expressly mentioned in the judgment/order text.
Scope of State Tax notification expanded to include Union territories and municipalities under the Constitution, altering reference language.
The Governor, on the Council's recommendation under the Himachal Pradesh Goods and Services Tax Act, inserts the words "or Union territory" after "State Government" and inserts the words "or to a Municipality under article 243W of the Constitution" after "Constitution" in the first paragraph of Notification No.14/2017 State Tax (Rate), thereby expanding the textual scope of that notification.
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