Amendment to GST notification narrows recipient descriptions and removes specified conditional entries, changing applicability of listed services. The notification amends a state GST notification to substitute the phrases identifying recipients in specified service items with 'Union territory or a local authority' and to omit the entries in the Conditions column for those items, thereby narrowing the recipient description and removing previously stated conditions; the instrument supersedes an earlier S.R.O. and takes effect from the commencement date stated in the notification.
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Amendment to GST notification narrows recipient descriptions and removes specified conditional entries, changing applicability of listed services.
The notification amends a state GST notification to substitute the phrases identifying recipients in specified service items with "Union territory or a local authority" and to omit the entries in the Conditions column for those items, thereby narrowing the recipient description and removing previously stated conditions; the instrument supersedes an earlier S.R.O. and takes effect from the commencement date stated in the notification.
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