Amendment to state GST rate notification narrows beneficiary entities and excludes dyeing or printing services from exemption. The notification narrows the class of recipient entities in multiple service entries by substituting 'Union territory or a local authority' for broader phrases and omits the related conditional entries; it also inserts an exception excluding services by way of dyeing or printing of specified textile and textile products from the Customs Tariff Act, 1975 reference. The amendment is effective from the first day of January, 2022.
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Amendment to state GST rate notification narrows beneficiary entities and excludes dyeing or printing services from exemption.
The notification narrows the class of recipient entities in multiple service entries by substituting "Union territory or a local authority" for broader phrases and omits the related conditional entries; it also inserts an exception excluding services by way of dyeing or printing of specified textile and textile products from the Customs Tariff Act, 1975 reference. The amendment is effective from the first day of January, 2022.
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