GST amendment redefines covered public authorities to include central (excluding railways), state, UT and local authorities retrospectively. Amendment substitutes the Table entry against S. No. 6, column 4 of Notification No. FA-3-37-2017/1/V(65) to state: 'Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.' The amendment is made under the Madhya Pradesh GST Act and is deemed effective from 20th October 2023.
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.
GST amendment redefines covered public authorities to include central (excluding railways), state, UT and local authorities retrospectively.
Amendment substitutes the Table entry against S. No. 6, column 4 of Notification No. FA-3-37-2017/1/V(65) to state: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The amendment is made under the Madhya Pradesh GST Act and is deemed effective from 20th October 2023.
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