Territorial scope expanded to include Union territories and constitutional municipalities under GST notification, with retrospective effect. The notification is amended to insert 'or Union territory' after 'State Government' and to add 'or to a Municipality under article 243W of the Constitution' after 'Constitution' in the first paragraph; the amendment is declared to be operative retrospectively from 27th July, 2018, thereby expanding the notification's scope to include Union territories and constitutional municipalities.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope expanded to include Union territories and constitutional municipalities under GST notification, with retrospective effect.
The notification is amended to insert "or Union territory" after "State Government" and to add "or to a Municipality under article 243W of the Constitution" after "Constitution" in the first paragraph; the amendment is declared to be operative retrospectively from 27th July, 2018, thereby expanding the notification's scope to include Union territories and constitutional municipalities.
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