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of <h1>Finance Ministry Amends Notification on Service Descriptions; Government Entities References Removed, E-commerce Provisions Clarified.</h1> The Ministry of Finance has issued Notification No. 16/2021 to amend Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. Effective January 1, 2022, the amendments involve changes to the description of services in the notification's table. Specifically, references to 'a Governmental authority or a Government Entity' are removed from serial numbers 3 and 3A. Additionally, new provisions clarify that certain services provided through electronic commerce operators, as notified under Section 9(5) of the Central Goods and Services Tax Act, 2017, are excluded from items listed under serial numbers 15 and 17.
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