GST Amendment: Service Description Simplification

Scope Revision: Central Government amends Union Territory Goods and Services Tax (UTGST) Act for service description clarity.

Entity Exclusion: Excludes references to Governmental Authorities or Government Entities from specified service descriptions.

Condition Removal: Conditions related to certain services omitted for streamlined implementation.

Customs Tariff Act Amendment: Services related to dyeing or printing of textiles exempted under the Customs Tariff Act, 1975.

Effective Date: Amendments effective from January 1, 2022, for enhanced regulatory compliance.

Issued by Authority: Notification issued by Rajeev Ranjan, Under Secretary to the Government of India, ensuring official transparency.

Regulatory Compliance: Aims to simplify compliance and improve understanding of UTGST Act provisions among stakeholders.