IGST notification amendment removes 'government entity' phrase and narrows exemptions, excluding certain services via e commerce operators. The notification amends the principal IGST rate notification by removing the words 'or a Governmental authority or a Government Entity' from the description of services at serial numbers 3 and 3A, and by adding provisos to serial numbers 16 and 18 that items (b) and (c) (serial 16) and item (e) (serial 18) shall not apply to services supplied through an electronic commerce operator and notified under the Integrated Goods and Services Tax law; the amendment takes effect from 1 January 2022.