Amendment to GST notification narrows eligible recipients to Union territory or local authority and removes conditions. The notification amends the Table of a prior West Bengal GST rate notification by substituting phrases in specified items to restrict the 'Description of Service' to 'Union territory or a local authority' instead of broader public entities, and by omitting the corresponding entries in the Table column headed 'Condition' for those items, thereby removing the prior conditional qualifications attached to those services.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification narrows eligible recipients to Union territory or local authority and removes conditions.
The notification amends the Table of a prior West Bengal GST rate notification by substituting phrases in specified items to restrict the "Description of Service" to "Union territory or a local authority" instead of broader public entities, and by omitting the corresponding entries in the Table column headed "Condition" for those items, thereby removing the prior conditional qualifications attached to those services.
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