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<h1>Jammu & Kashmir Amends GST Act: Changes in Service Descriptions & Conditions Effective January 1, 2022.</h1> The Government of Jammu and Kashmir has issued amendments to Notification No. S.R.O. 11, dated July 8, 2017, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The changes include substituting the terms 'Union Territory or a local authority' for 'Union territory, a local authority, a Governmental Authority or a Government Entity' in specific service descriptions. Additionally, conditions related to certain items are omitted. For serial number 26, services related to dyeing or printing of textiles are now specified. These amendments take effect from January 1, 2022.