GST notification amendment narrows eligible recipient categories and excludes dyeing or printing of textile products from exemption. The notification amends the description of services at serial number 3 by replacing 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' and omits the corresponding condition entries for items (iii),(vi),(vii),(ix) and (x). It also amends serial number 26 to insert an exclusion for services by way of dyeing or printing of textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments are effective 1 January 2022.
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GST notification amendment narrows eligible recipient categories and excludes dyeing or printing of textile products from exemption.
The notification amends the description of services at serial number 3 by replacing "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" and omits the corresponding condition entries for items (iii),(vi),(vii),(ix) and (x). It also amends serial number 26 to insert an exclusion for services by way of dyeing or printing of textile and textile products from the reference to the Customs Tariff Act, 1975. The amendments are effective 1 January 2022.
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