E-commerce operator exclusion limits application of section 165A, excluding operator consideration for platform facilitated supplies after commencement. The Finance Act, 2016 is amended so that substituted section 163(3) applies to consideration for specified services from the chapter's commencement and to e commerce supplies or services made, provided or facilitated from 1 April 2020 until 1 August 2024; and section 165A is amended by inserting that its provisions do not apply to any consideration received or receivable by an e commerce operator for supplies or services made, provided or facilitated on or after 1 August 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-commerce operator exclusion limits application of section 165A, excluding operator consideration for platform facilitated supplies after commencement.
The Finance Act, 2016 is amended so that substituted section 163(3) applies to consideration for specified services from the chapter's commencement and to e commerce supplies or services made, provided or facilitated from 1 April 2020 until 1 August 2024; and section 165A is amended by inserting that its provisions do not apply to any consideration received or receivable by an e commerce operator for supplies or services made, provided or facilitated on or after 1 August 2024.
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