UTGST amendment narrows eligible recipients to union territory or local authority and carves out textile dyeing and printing services. The notification amends the UTGST rate table to substitute 'Union territory or a local authority' for earlier references to Governmental Authority or Government Entity in several service descriptions, omits the corresponding conditions for the listed items, and inserts an exclusion for dyeing or printing services of specified textile products after the Customs Tariff Act reference, with the amendments effective from the commencement date specified in the instrument.
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UTGST amendment narrows eligible recipients to union territory or local authority and carves out textile dyeing and printing services.
The notification amends the UTGST rate table to substitute "Union territory or a local authority" for earlier references to Governmental Authority or Government Entity in several service descriptions, omits the corresponding conditions for the listed items, and inserts an exclusion for dyeing or printing services of specified textile products after the Customs Tariff Act reference, with the amendments effective from the commencement date specified in the instrument.
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