GST rate amendment narrows eligible recipients and excludes dyeing/printing services from concessional textile service treatment. The notification amends the TABLE of Notification No. 11/2017 by narrowing service recipient descriptions at serial number 3 - substituting 'Union territory or a local authority' for broader references and deleting the Condition column entries for several items - and by adding an explicit exclusion at serial number 26 that services by way of dyeing or printing of the specified textile and textile products are excluded from the referenced treatment; the amendments are deemed effective from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment narrows eligible recipients and excludes dyeing/printing services from concessional textile service treatment.
The notification amends the TABLE of Notification No. 11/2017 by narrowing service recipient descriptions at serial number 3 - substituting "Union territory or a local authority" for broader references and deleting the Condition column entries for several items - and by adding an explicit exclusion at serial number 26 that services by way of dyeing or printing of the specified textile and textile products are excluded from the referenced treatment; the amendments are deemed effective from 1 January 2022.
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