GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession. Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amendment narrows eligible recipients and excludes dyeing or printing services from concession.
Revision narrows beneficiary descriptions in specified service entries by removing references to Governmental Authority and Government Entity, leaving only Union territory or local authority; deletes the corresponding conditions for those items. Additionally, it inserts an exclusion in the serial 26 service description excluding services by way of dyeing or printing of the specified textile and textile products. The amendments take effect from the first day of January, 2022.
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