GST notification amendment narrows beneficiary entities and removes specified conditions under SGST law, effective 1 January 2022. The notification amends the table in the State GST notification by substituting references to 'a Governmental Authority or a Government Entity' with 'Union territory or a local authority' in specified items and omits the conditions previously attached to those items; the amendment is effected under the cited State GST Act powers and takes effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows beneficiary entities and removes specified conditions under SGST law, effective 1 January 2022.
The notification amends the table in the State GST notification by substituting references to "a Governmental Authority or a Government Entity" with "Union territory or a local authority" in specified items and omits the conditions previously attached to those items; the amendment is effected under the cited State GST Act powers and takes effect from 1 January 2022.
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