GST notification amendment narrows recipient scope and removes conditions for specified service entries, effective January onward. The notification narrows recipient descriptions in specified items by substituting 'Union territory or a local authority' for broader phrases that included 'Governmental Authority' and 'Government Entity,' and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x); these amendments take effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows recipient scope and removes conditions for specified service entries, effective January onward.
The notification narrows recipient descriptions in specified items by substituting "Union territory or a local authority" for broader phrases that included "Governmental Authority" and "Government Entity," and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x); these amendments take effect from 1 January 2022.
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