GST notification amendment narrows eligible recipients to union territory or local authority and excludes dyeing and printing services. Textual amendments narrow certain service descriptions by substituting 'Union territory or a local authority' for broader recipient language and omit the prior conditions attached to those items; additionally, a clause is inserted to exclude services by way of dyeing or printing of the referenced textile and textile products from the Customs Tariff Act reference.
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 notification amendment narrows eligible recipients to union territory or local authority and excludes dyeing and printing services.
Textual amendments narrow certain service descriptions by substituting "Union territory or a local authority" for broader recipient language and omit the prior conditions attached to those items; additionally, a clause is inserted to exclude services by way of dyeing or printing of the referenced textile and textile products from the Customs Tariff Act reference.
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