GST rate amendment narrows eligible public bodies and inserts a textile dyeing and printing service exclusion in notification. The amendment substitutes specified phraseology under serial number 3 in the Puducherry GST (Rate) notification, limiting referenced entities to 'Union Territory or a Local Authority' and omitting the table conditions for the affected items; it also inserts an exclusion at serial number 26 for services by way of dyeing or printing of the specified textile and textile products, with the changes effective from 1 January 2022.
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GST rate amendment narrows eligible public bodies and inserts a textile dyeing and printing service exclusion in notification.
The amendment substitutes specified phraseology under serial number 3 in the Puducherry GST (Rate) notification, limiting referenced entities to "Union Territory or a Local Authority" and omitting the table conditions for the affected items; it also inserts an exclusion at serial number 26 for services by way of dyeing or printing of the specified textile and textile products, with the changes effective from 1 January 2022.
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