Electronic commerce operator exclusion clarified: platform-supplied services are excluded from specified service provisions under UTGST. The notification amends the Union Territory Tax (Rate) schedule by deleting the phrase 'or a Governmental authority or a Government Entity' from service descriptions at serials 3 and 3A, and by adding provisos to serials 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under the relevant sub-section; the amendments take effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator exclusion clarified: platform-supplied services are excluded from specified service provisions under UTGST.
The notification amends the Union Territory Tax (Rate) schedule by deleting the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and by adding provisos to serials 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under the relevant sub-section; the amendments take effect from the first day of January, 2022.
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