Amendment to GST notification narrows exempted recipients to union territory or local authority and removes specified conditions. Amendment narrows the class of recipients for specified entries in the State GST rate notification by substituting 'Union territory or a local authority' for earlier broader phrases in the Description of Service for items (iii), (vi), (vii), (ix) and (x), and omits the corresponding entries in the Condition column against those items.
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Amendment to GST notification narrows exempted recipients to union territory or local authority and removes specified conditions.
Amendment narrows the class of recipients for specified entries in the State GST rate notification by substituting "Union territory or a local authority" for earlier broader phrases in the Description of Service for items (iii), (vi), (vii), (ix) and (x), and omits the corresponding entries in the Condition column against those items.
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