GST notification amendment limits recipient class to union territory or local authority and excludes dyeing or printing services. The notification amends the TABLE to restrict beneficiary wording in specified service descriptions by replacing broader recipient phrases with 'Union territory or a local authority', omitting the related Condition entries for those items, and adds an exclusion in a textile services entry to except services by way of dyeing or printing of the said textile and textile products from the referenced Customs Tariff Act entry.
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 limits recipient class to union territory or local authority and excludes dyeing or printing services.
The notification amends the TABLE to restrict beneficiary wording in specified service descriptions by replacing broader recipient phrases with "Union territory or a local authority", omitting the related Condition entries for those items, and adds an exclusion in a textile services entry to except services by way of dyeing or printing of the said textile and textile products from the referenced Customs Tariff Act entry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.