IGST amendment narrows service recipients and removes specified conditions, and excludes dyeing or printing from tariff-based relief. The IGST rate notification amends Notification No. 8/2017 by substituting 'Union territory or a local authority' for a broader recipient description in specified items at serial number 3 and omits the related conditions for those items; it also amends serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products from the Customs Tariff Act reference.
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IGST amendment narrows service recipients and removes specified conditions, and excludes dyeing or printing from tariff-based relief.
The IGST rate notification amends Notification No. 8/2017 by substituting "Union territory or a local authority" for a broader recipient description in specified items at serial number 3 and omits the related conditions for those items; it also amends serial number 26 to exclude services by way of dyeing or printing of the specified textile and textile products from the Customs Tariff Act reference.
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