Amendment to GST service descriptions narrows recipient categories to Union Territory or local authority, altering associated conditions. The notification narrows eligible recipients by substituting 'Union Territory, a local authority, a Governmental Authority or a Government Entity' with 'Union Territory or a local authority' for specified items in the Table against serial number 3, and omits the conditions in column (5) for those items; the amendment is effective from 1 January 2022 and supersedes an earlier notification.