GST notification amendment narrows service recipients and excludes dyeing or printing services from a tariff-based exemption. The notification amends Notification No. 11/2017-State Tax (Rate) by replacing references to 'Governmental Authority or Government Entity' with 'Union territory or a local authority' in specified items of serial number 3 and omitting the corresponding conditions in column (5) for those items. It also amends serial number 26 by inserting an exclusion: after the Customs Tariff Act, 1975 reference, add 'except services by way of dyeing or printing of the said textile and textile products.' The amendments take effect from the first day of January following issuance.
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GST notification amendment narrows service recipients and excludes dyeing or printing services from a tariff-based exemption.
The notification amends Notification No. 11/2017-State Tax (Rate) by replacing references to "Governmental Authority or Government Entity" with "Union territory or a local authority" in specified items of serial number 3 and omitting the corresponding conditions in column (5) for those items. It also amends serial number 26 by inserting an exclusion: after the Customs Tariff Act, 1975 reference, add "except services by way of dyeing or printing of the said textile and textile products." The amendments take effect from the first day of January following issuance.
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