Amendment to GST notification narrows eligible service recipients to union territory or local authority, removing broader government entity references. The state GST notification narrows eligible recipients in specified service descriptions by replacing broad references to 'Governmental Authority' and 'Government Entity' with 'Union territory or a local authority' in multiple table items, and omits the corresponding conditions entries for those items; the amendment supersedes an earlier departmental notification and takes effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification narrows eligible service recipients to union territory or local authority, removing broader government entity references.
The state GST notification narrows eligible recipients in specified service descriptions by replacing broad references to "Governmental Authority" and "Government Entity" with "Union territory or a local authority" in multiple table items, and omits the corresponding conditions entries for those items; the amendment supersedes an earlier departmental notification and takes effect on the stated commencement date.
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