Government's Tax Act Amendments:
Central Government, empowered by GST Act sections, enacts changes effective from January 1, 2022.
Emphasizes necessity in public interest and Council's recommendations.
Alterations in Description of Services:
Serial number 3 sees modifications in items (iii), (vi), (ix), and (x), limiting entities to "Union territory or a local authority."
Similar changes in item (vii) for a more concise description.
Condition Entries Omitted:
Streamlining, entries in the "Condition" column for specified items (iii), (vi), (vii), (ix), and (x) are omitted.
Textile Services Clarification:
Serial number 26 adds specificity, excluding dyeing or printing services from the ambit of the Customs Tariff Act, 1975.
Effective Date:
Amendments effective from January 1, 2022, impacting services covered under the GST Act.
Government Official Endorsement:
Under Secretary to the Government of India, Rajeev Ranjan, signs the notification, highlighting official authorization.
Historical Context:
Refers to the original notification of June 28, 2017, and last amendment on September 30, 2021, providing a historical context to the regulatory changes.