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of <h1>Finance Ministry Amends Tax Notification: Changes to Service Descriptions and Conditions Effective January 1, 2022.</h1> The Ministry of Finance, Department of Revenue, issued Notification No. 22/2021 on December 31, 2021, amending Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017. This amendment supersedes Notification No. 15/2021-CT(R) dated November 18, 2021. The changes involve substituting the words 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' in the description of services for specific items. Additionally, conditions for certain items are omitted. These amendments take effect from January 1, 2022.
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