IGST amendment narrows eligible recipients for specified services, removes related conditions and revises applicability effective subsequently. Amendment to Notification No. 8/2017 revises TABLE serial number 3 by substituting 'Union territory or a local authority' in the description for items (iii), (vi), (vii), (ix) and (x), replacing earlier broader references to governmental authorities or government entities, and omits the column (5) conditions for those items. The amendment supersedes Notification No. 15/2021 and takes effect from 1st January, 2022.
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IGST amendment narrows eligible recipients for specified services, removes related conditions and revises applicability effective subsequently.
Amendment to Notification No. 8/2017 revises TABLE serial number 3 by substituting "Union territory or a local authority" in the description for items (iii), (vi), (vii), (ix) and (x), replacing earlier broader references to governmental authorities or government entities, and omits the column (5) conditions for those items. The amendment supersedes Notification No. 15/2021 and takes effect from 1st January, 2022.
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