GST rate notification amendment narrows eligible recipients and adds exclusion for dyeing or printing of textiles. The notification amends the TABLE: for serial number 3, items (iii),(vi),(ix),(x) and (vii) in the Description of Service replace broader recipient wording with 'Union territory or a local authority' and omit the corresponding entries in the Condition column for items (iii),(vi),(vii),(ix),(x). For serial number 26, in item (i)(b) the words 'except services by way of dyeing or printing of the said textile and textile products' are inserted. The amendments take effect from 1 January 2022.
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GST rate notification amendment narrows eligible recipients and adds exclusion for dyeing or printing of textiles.
The notification amends the TABLE: for serial number 3, items (iii),(vi),(ix),(x) and (vii) in the Description of Service replace broader recipient wording with "Union territory or a local authority" and omit the corresponding entries in the Condition column for items (iii),(vi),(vii),(ix),(x). For serial number 26, in item (i)(b) the words "except services by way of dyeing or printing of the said textile and textile products" are inserted. The amendments take effect from 1 January 2022.
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