Service description narrowed in GST notification; removal of 'Governmental Authority' and 'Government Entity' and dyeing/printing exception added. The notification amends specified service descriptions by replacing references to Governmental Authority and Government Entity with 'Union territory or a local authority' and omits the associated condition entries for those items. It also inserts an exception excluding services by way of dyeing or printing of certain textile and textile products from a listed service description under the Customs Tariff Act, 1975. The amendments are made under GST Act provisions and take effect from the stated commencement date.
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Service description narrowed in GST notification; removal of 'Governmental Authority' and 'Government Entity' and dyeing/printing exception added.
The notification amends specified service descriptions by replacing references to Governmental Authority and Government Entity with "Union territory or a local authority" and omits the associated condition entries for those items. It also inserts an exception excluding services by way of dyeing or printing of certain textile and textile products from a listed service description under the Customs Tariff Act, 1975. The amendments are made under GST Act provisions and take effect from the stated commencement date.
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