Inclusion of Union territory expands the 'State Government' reference in the Jammu and Kashmir GST notification, applied retrospectively. Amendment inserts the words 'or Union territory' after 'State Government' in SRO-GST-14 (dated 08-07-2017), thereby expanding the reference to include Union territories alongside the State Government for purposes of the Jammu and Kashmir GST notification; the amendment is promulgated under the statutory taxation power and made effective retrospectively from a specified date in July 2018.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of Union territory expands the 'State Government' reference in the Jammu and Kashmir GST notification, applied retrospectively.
Amendment inserts the words "or Union territory" after "State Government" in SRO-GST-14 (dated 08-07-2017), thereby expanding the reference to include Union territories alongside the State Government for purposes of the Jammu and Kashmir GST notification; the amendment is promulgated under the statutory taxation power and made effective retrospectively from a specified date in July 2018.
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