The notification restricts concessional service entries under S. No. 3 to supplies made only to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also omits associated conditions. The amendment significantly narrows the scope of concessional GST rates for specified works contract services.

Issued for earlier notification?

Yes — supersedes Notification 15/2021 and amends Notification 11/2017–CT (Rate).