GST exemption amendment narrows eligible public bodies and excludes dyeing or printing services from specified coverage. The notification amends the table of an earlier State GST notification by (i) substituting phrases in item descriptions at serial number 3 to limit recipients to Union territory or a local authority, and omitting specific condition entries against listed items; and (ii) inserting in the description at serial number 26 an exclusion stating that services by way of dyeing or printing of textile and textile products are excluded from the referenced Customs Tariff provision. These textual changes take effect from the first day of January, 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption amendment narrows eligible public bodies and excludes dyeing or printing services from specified coverage.
The notification amends the table of an earlier State GST notification by (i) substituting phrases in item descriptions at serial number 3 to limit recipients to Union territory or a local authority, and omitting specific condition entries against listed items; and (ii) inserting in the description at serial number 26 an exclusion stating that services by way of dyeing or printing of textile and textile products are excluded from the referenced Customs Tariff provision. These textual changes take effect from the first day of January, 2022.
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