State tax amendment narrows recipient categories and excludes dyeing or printing services from concession, effective from start of year. Amendment narrows the recipient categories in serial number 3 by substituting broader references to government entities with the narrower phrase 'Union territory or a local authority' for specified items and omits the related conditions; and amends serial number 26 to insert an exclusion for services by way of dyeing or printing of the specified textile and textile products. The amendments are effective from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
State tax amendment narrows recipient categories and excludes dyeing or printing services from concession, effective from start of year.
Amendment narrows the recipient categories in serial number 3 by substituting broader references to government entities with the narrower phrase "Union territory or a local authority" for specified items and omits the related conditions; and amends serial number 26 to insert an exclusion for services by way of dyeing or printing of the specified textile and textile products. The amendments are effective from the first day of January, 2022.
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