Amendment to tax notification expands applicability to Union territories and municipalities, altering the notification's addressees. The notification amends Notification No. 14/2017-State Tax (Rate) by inserting the words 'or Union territory' after 'State Government' and the words 'or to a Municipality under article 243 W of the Constitution' after 'Constitution', thereby extending the notification's addressal to Union territories and municipalities. The amendment is made under powers granted by the Chhattisgarh Goods and Services Tax Act and takes effect from 27th July, 2018.