Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Exemption scope narrowed: certain public entities removed and textile dyeing/printing services excluded from concession. Amends the Odisha GST notification by substituting 'Union territory or a local authority' for broader references to public recipients in specified items of serial number 3 and omitting the corresponding conditions for those items; and by inserting an exception excluding services by way of dyeing or printing of the specified textile and textile products after the reference to the Customs Tariff Act, 1975 in serial number 26, clause (b). The amendments take effect from 1 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.
Exemption scope narrowed: certain public entities removed and textile dyeing/printing services excluded from concession.
Amends the Odisha GST notification by substituting "Union territory or a local authority" for broader references to public recipients in specified items of serial number 3 and omitting the corresponding conditions for those items; and by inserting an exception excluding services by way of dyeing or printing of the specified textile and textile products after the reference to the Customs Tariff Act, 1975 in serial number 26, clause (b). The amendments take effect from 1 January 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.