Extension of GST Amendments to Union Territories and Municipalities

The Central Government, under GST Act provisions, introduces amendments to notification 14/2017-Central Tax (Rate). Effective from July 27, 2018, the amendments extend to Union territories and municipalities.

The notification now encompasses Union territories alongside State Governments. Municipalities under article 243W of the Constitution are now explicitly included in the notification.

These changes aim to ensure uniform application of GST rates across all administrative bodies. The amendments enhance clarity and inclusivity within the tax framework.

Such measures foster equitable taxation practices, benefiting both government entities and taxpayers.