Amendment to GST notification narrows eligible recipient entities and excludes textile dyeing and printing from a tariff reference. The notification amends table entries: for serial number 3, it substitutes the phrase 'Union territory or a local authority' in specified service descriptions and omits the related condition entries; for serial number 26, it inserts a proviso excluding services by way of dyeing or printing of the specified textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments take effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification narrows eligible recipient entities and excludes textile dyeing and printing from a tariff reference.
The notification amends table entries: for serial number 3, it substitutes the phrase "Union territory or a local authority" in specified service descriptions and omits the related condition entries; for serial number 26, it inserts a proviso excluding services by way of dyeing or printing of the specified textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments take effect from the first day of January, 2022.
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