GST notification amendment narrows eligible recipients and deletes specified conditional entries, altering applicability from January. The notification amends the TABLE against serial number 3 by substituting the phrases in Description of Service for specified items to replace references to 'a Governmental Authority' and 'a Government Entity' with 'Union territory or a local authority,' and by omitting the Condition column entries against items (iii), (vi), (vii), (ix) and (x); the amendment supersedes an earlier notification and takes effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment narrows eligible recipients and deletes specified conditional entries, altering applicability from January.
The notification amends the TABLE against serial number 3 by substituting the phrases in Description of Service for specified items to replace references to "a Governmental Authority" and "a Government Entity" with "Union territory or a local authority," and by omitting the Condition column entries against items (iii), (vi), (vii), (ix) and (x); the amendment supersedes an earlier notification and takes effect from the first day of January, 2022.
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