Electronic commerce operator exclusion clarified: specified notification provisions do not apply to services supplied through e commerce operators under GST. The notification amends Notification (12/2017) 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 inserting provisos at serial numbers 15 and 17 that items (b), (c) and (e) shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Karnataka Goods and Services Tax Act. The amendments take effect from 1 January 2022.
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.
Electronic commerce operator exclusion clarified: specified notification provisions do not apply to services supplied through e commerce operators under GST.
The notification amends Notification (12/2017) 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 inserting provisos at serial numbers 15 and 17 that items (b), (c) and (e) shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Karnataka Goods and Services Tax Act. The amendments take effect from 1 January 2022.
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