Amendment to SGST service descriptions narrows eligible recipients and excludes dyeing and printing from tariff exemption. Amendment narrows eligible recipients in specified SGST service descriptions by replacing references to governmental authorities and entities with 'Union territory or a local authority' and deletes corresponding conditions for listed items. It also inserts an explicit exception to a tariff-related entry to exclude services by way of dyeing or printing of specified textile products. The amendment takes effect from the notified future date and operates by amending the earlier State Tax (Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to SGST service descriptions narrows eligible recipients and excludes dyeing and printing from tariff exemption.
Amendment narrows eligible recipients in specified SGST service descriptions by replacing references to governmental authorities and entities with "Union territory or a local authority" and deletes corresponding conditions for listed items. It also inserts an explicit exception to a tariff-related entry to exclude services by way of dyeing or printing of specified textile products. The amendment takes effect from the notified future date and operates by amending the earlier State Tax (Rate) notification.
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