GST notification amendment narrows recipient definition, removes specified conditions and adds a textile dyeing/printing exception. The notification narrows recipient references in several service descriptions by substituting 'Union territory or a local authority' for formulations that included governmental authorities and entities, and omits the Conditions applicable to items (iii), (vi), (vii), (ix) and (x). It also inserts an exception excluding services by way of dyeing or printing of textile and textile products from the clause referencing the Customs Tariff Act, 1975. These amendments are effective from 1 January 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows recipient definition, removes specified conditions and adds a textile dyeing/printing exception.
The notification narrows recipient references in several service descriptions by substituting "Union territory or a local authority" for formulations that included governmental authorities and entities, and omits the Conditions applicable to items (iii), (vi), (vii), (ix) and (x). It also inserts an exception excluding services by way of dyeing or printing of textile and textile products from the clause referencing the Customs Tariff Act, 1975. These amendments are effective from 1 January 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
