GST notification amendment expands local authority coverage to Union territories and municipalities under the Constitution. The notification amends an earlier Uttarakhand SGST notification by inserting the words 'or Union territory' after 'State Government' and the words 'or to a Municipality under article 243W of the Constitution' after 'Constitution' in the opening paragraph. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017, read with the General Clauses Act as applicable in Uttarakhand, and comes into force from 27 July 2018.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment expands local authority coverage to Union territories and municipalities under the Constitution.
The notification amends an earlier Uttarakhand SGST notification by inserting the words "or Union territory" after "State Government" and the words "or to a Municipality under article 243W of the Constitution" after "Constitution" in the opening paragraph. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017, read with the General Clauses Act as applicable in Uttarakhand, and comes into force from 27 July 2018.
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