GST rate notification amendment narrows beneficiary description and exempts dyeing or printing of textiles from specified customs reference. The notification amends Notification No. 11/2017-State Tax (Rate) by narrowing recipient descriptions in specified service items to 'Union territory or a local authority' and omitting related Condition entries for those items, and by inserting an exclusion for services of dyeing or printing of specified textile and textile products in the Customs Tariff Act, 1975 reference; the amendments take effect from 1 January 2022.
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GST rate notification amendment narrows beneficiary description and exempts dyeing or printing of textiles from specified customs reference.
The notification amends Notification No. 11/2017-State Tax (Rate) by narrowing recipient descriptions in specified service items to "Union territory or a local authority" and omitting related Condition entries for those items, and by inserting an exclusion for services of dyeing or printing of specified textile and textile products in the Customs Tariff Act, 1975 reference; the amendments take effect from 1 January 2022.
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