Amendment to SGST rate notification narrows covered recipients and excludes dyeing or printing services, effective next year. The notification narrows recipient scope in multiple listed service items by substituting 'Union territory or a local authority' for broader recipient language and omits the associated conditional entries; it also inserts an exclusion for services by way of dyeing or printing of textile and textile products in a separate service item. These amendments to the State Tax (Rate) notification are effective from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Amendment to SGST rate notification narrows covered recipients and excludes dyeing or printing services, effective next year.
The notification narrows recipient scope in multiple listed service items by substituting "Union territory or a local authority" for broader recipient language and omits the associated conditional entries; it also inserts an exclusion for services by way of dyeing or printing of textile and textile products in a separate service item. These amendments to the State Tax (Rate) notification are effective from the first day of January, 2022.
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