Service description amendment limits recipients to public sector entities and removes specified eligibility conditions previously exempted. This notification amends the State Tax (Rate) table for serial number 3 by substituting 'Union territory or a local authority' for previously broader recipient descriptions in specified service items and omitting the corresponding condition entries for those items, thereby narrowing eligible recipients and altering the eligibility criteria set out in the earlier notification; it supersedes the prior December 2021 notification and takes effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Service description amendment limits recipients to public sector entities and removes specified eligibility conditions previously exempted.
This notification amends the State Tax (Rate) table for serial number 3 by substituting "Union territory or a local authority" for previously broader recipient descriptions in specified service items and omitting the corresponding condition entries for those items, thereby narrowing eligible recipients and altering the eligibility criteria set out in the earlier notification; it supersedes the prior December 2021 notification and takes effect from 1 January 2022.
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