Suspension of a sub-rule's applicability across States and Union territories, with Gujarat as the solitary exception under Sikkim GST power. Pursuant to the empowering sub-rule of rule 8 of the Sikkim Goods and Services Tax Rules and on the Council's recommendation, the State Government specifies that the provisions of the identified sub-rule shall not apply in all States and Union territories except the State of Gujarat, thereby delimiting the territorial applicability of that sub-rule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Suspension of a sub-rule's applicability across States and Union territories, with Gujarat as the solitary exception under Sikkim GST power.
Pursuant to the empowering sub-rule of rule 8 of the Sikkim Goods and Services Tax Rules and on the Council's recommendation, the State Government specifies that the provisions of the identified sub-rule shall not apply in all States and Union territories except the State of Gujarat, thereby delimiting the territorial applicability of that sub-rule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
