Electronic commerce operator exclusion: specified service provisions in state GST notification do not apply to services supplied through e-commerce operators. The notification omits the words 'or a Governmental authority or a Government Entity' from the Description of Services for serial numbers 3 and 3A and inserts provisos to serial numbers 15 and 17 providing that the referenced items shall not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the Rajasthan Goods and Services Tax Act, 2017.
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: specified service provisions in state GST notification do not apply to services supplied through e-commerce operators.
The notification omits the words "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A and inserts provisos to serial numbers 15 and 17 providing that the referenced items shall not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the Rajasthan Goods and Services Tax Act, 2017.
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