Amendment to GST exemptions narrows eligible recipients to union territory or local authority and removes certain conditions. Amendment narrows beneficiary language in several exempt service descriptions to 'Union territory or a local authority', omits the corresponding condition entries for those items, and inserts an exclusion for services by way of dyeing or printing of specified textile products in the description referencing the Customs Tariff Act. The notification is issued under provisions of the Rajasthan GST Act and includes an operative commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST exemptions narrows eligible recipients to union territory or local authority and removes certain conditions.
Amendment narrows beneficiary language in several exempt service descriptions to "Union territory or a local authority", omits the corresponding condition entries for those items, and inserts an exclusion for services by way of dyeing or printing of specified textile products in the description referencing the Customs Tariff Act. The notification is issued under provisions of the Rajasthan GST Act and includes an operative commencement date.
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