GST notification amendment narrows eligible recipients to union territory or local authority, removing specified condition entries and applying retrospectively. The notification amends the TABLE at serial number 3 of the State Tax (Rate) schedule: it substitutes the phrases identifying eligible recipients in items (iii), (vi), (vii), (ix) and (x) to read 'Union territory or a local authority' and omits the corresponding entries in the 'Condition' column for those items. The amendment supersedes the earlier notification and is effective from 1 January 2022.