GST notification amendment narrows eligible recipients and adds an exclusion for dyeing or printing services. Amendment substitutes 'Union territory or a local authority' for earlier broader beneficiary phrases by removing references to 'Governmental Authority' and 'Government Entity' in specified service description items, omits the related conditions for those items, and inserts an exception excluding services by way of dyeing or printing of the said textile and textile products in a separate service entry; these textual changes alter the Table of Notification No. 11/2017-State Tax (Rate) and operate from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows eligible recipients and adds an exclusion for dyeing or printing services.
Amendment substitutes "Union territory or a local authority" for earlier broader beneficiary phrases by removing references to "Governmental Authority" and "Government Entity" in specified service description items, omits the related conditions for those items, and inserts an exception excluding services by way of dyeing or printing of the said textile and textile products in a separate service entry; these textual changes alter the Table of Notification No. 11/2017-State Tax (Rate) and operate from 1 January 2022.
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