Scope expansion to Union territory and Municipality broadens notification's territorial application under U.P. GST framework with retrospective effect. The notification amends a prior U.P. GST notification by inserting 'or Union territory' after 'State Government' and by inserting 'or to a Municipality under Article 243W of the Constitution' after 'Constitution' in the first paragraph; the amendment is issued under the U.P. Goods and Services Tax Act, 2017 and is deemed to have come into force with retrospective effect from 27th July, 2018.
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Scope expansion to Union territory and Municipality broadens notification's territorial application under U.P. GST framework with retrospective effect.
The notification amends a prior U.P. GST notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under Article 243W of the Constitution" after "Constitution" in the first paragraph; the amendment is issued under the U.P. Goods and Services Tax Act, 2017 and is deemed to have come into force with retrospective effect from 27th July, 2018.
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