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of <h1>Maharashtra Amends GST Notification: Changes to Service Descriptions Effective January 1, 2022.</h1> The Government of Maharashtra issued Notification No. 22/2021-State Tax (Rate) to amend Notification No. 11/2017-State Tax (Rate) and supersede Notification 15/2021-ST(R), effective from January 1, 2022. The amendments involve changes to the description of services in the notification's table, specifically substituting the words 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' in certain items. Additionally, certain conditions related to these items have been omitted. The notification was issued under various sections of the Maharashtra Goods and Services Tax Act, 2017.
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