GST scope amendment narrows covered recipients and removes conditions, and excludes dyeing or printing of textiles from exemption. The amendment narrows eligible recipients by replacing broader references to governmental entities with 'Union territory or a local authority' in specified service descriptions and removes the conditions attached to those entries; it also inserts an exclusion for services by way of dyeing or printing of certain textile and textile products in the description of a textile-related service. The changes apply to listed items in the notification table and take effect from 1st January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST scope amendment narrows covered recipients and removes conditions, and excludes dyeing or printing of textiles from exemption.
The amendment narrows eligible recipients by replacing broader references to governmental entities with "Union territory or a local authority" in specified service descriptions and removes the conditions attached to those entries; it also inserts an exclusion for services by way of dyeing or printing of certain textile and textile products in the description of a textile-related service. The changes apply to listed items in the notification table and take effect from 1st January 2022.
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