Legislative Update:
The Central Government, under GST Act provisions, amends rates based on public interest, superseding the November 2021 notification.
Amendments in Brief:
Changes impact Notification No. 11/2017 - Central Tax (Rate), dated June 28, 2017.
Specific adjustments made to the "Description of Service" and "Condition" columns in the provided table.
Affected Service Categories:
Items (iii), (vi), (ix), and (x) under the "Description of Service" face alterations.
Modification of terms for Union territory, local authority, Governmental Authority, or Government Entity.
Clarification on Entities:
The reference to "Union territory or a local authority" replaces broader terms in certain service categories.
Omitted Conditions:
Conditions against items (iii), (vi), (vii), (ix), and (x) in the "Condition" column are now omitted.
Effective Date:
The amendment becomes effective from January 1, 2022, signaling the start of the new rate structure.
Official Communication:
Gaurav Singh, Deputy Secretary to the Government of India, issues the directive.
Legislative History:
The original notification, No. 11/2017, was published on June 28, 2017, with the latest amendment on September 30, 2021.