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of <h1>Finance Ministry Amends Union Territory Tax Notification: Changes to Service Descriptions Effective January 1, 2022 /2021.</h1> The Ministry of Finance has issued Notification No. 15/2021 to amend Notification No. 11/2017-Union Territory Tax (Rate) dated June 28, 2017. Effective January 1, 2022, the amendments modify the description of services in the notification's table. Specifically, references to 'Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority' for certain items. Additionally, conditions for specific entries are omitted, and a clause is added to exclude services related to dyeing or printing of textiles from certain provisions. This amendment is made under various sections of the Union Territory Goods and Services Tax Act, 2017.
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