GST notification amendment narrows beneficiary description to 'Union territory or a local authority' and removes conditions. Amendment supersedes an earlier State Tax (Rate) notification and substitutes, in specified table entries, the phrase 'Union territory or a local authority' for broader descriptions that included Governmental Authority or Government Entity, and omits the table column entries under 'Condition' against the corresponding items. The amendment is effected under relevant provisions of the state GST Act and has a notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows beneficiary description to 'Union territory or a local authority' and removes conditions.
Amendment supersedes an earlier State Tax (Rate) notification and substitutes, in specified table entries, the phrase "Union territory or a local authority" for broader descriptions that included Governmental Authority or Government Entity, and omits the table column entries under "Condition" against the corresponding items. The amendment is effected under relevant provisions of the state GST Act and has a notified commencement date.
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