GST exemption notification amended to narrow recipient categories for specified services and remove related conditions. Amends the Uttar Pradesh GST notification for specified services by substituting the recipient description in items (iii), (vi), (ix), (x) and item (vii) so that the relevant service descriptions refer only to a 'Union territory or a local authority'. It also omits the conditions in column (5) against items (iii), (vi), (vii), (ix) and (x), and is deemed to have come into force from 1 January 2022.
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GST exemption notification amended to narrow recipient categories for specified services and remove related conditions.
Amends the Uttar Pradesh GST notification for specified services by substituting the recipient description in items (iii), (vi), (ix), (x) and item (vii) so that the relevant service descriptions refer only to a "Union territory or a local authority". It also omits the conditions in column (5) against items (iii), (vi), (vii), (ix) and (x), and is deemed to have come into force from 1 January 2022.
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