GST rate notification amended to include union territories and municipalities under article 243W, expanding applicability. The notification amends the State Tax (Rate) wording to insert 'or Union territory' after 'State Government' and 'or to a Municipality under article 243W of the Constitution' after 'Constitution', thereby extending the notification's scope to Union territories and municipalities; the amendment is deemed to have come into force from 27th July, 2018.
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.
GST rate notification amended to include union territories and municipalities under article 243W, expanding applicability.
The notification amends the State Tax (Rate) wording to insert "or Union territory" after "State Government" and "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby extending the notification's scope to Union territories and municipalities; the amendment is deemed to have come into force from 27th July, 2018.
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