Amendment to GST notification narrows eligible recipients, removes conditions and adds textile dyeing or printing exception. The notification amends Go.Ms.No.259 by narrowing recipient descriptions in serial number 3-substituting 'Union territory or a local authority' for broader terms and omitting the column (5) conditions for specified items-and by inserting an exclusion for services of dyeing or printing of certain textile and textile products in serial number 26, item (i)(b); these changes take effect on 1 January 2022.
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Amendment to GST notification narrows eligible recipients, removes conditions and adds textile dyeing or printing exception.
The notification amends Go.Ms.No.259 by narrowing recipient descriptions in serial number 3-substituting "Union territory or a local authority" for broader terms and omitting the column (5) conditions for specified items-and by inserting an exclusion for services of dyeing or printing of certain textile and textile products in serial number 26, item (i)(b); these changes take effect on 1 January 2022.
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