Scope of exemption for services narrowed by removing governmental entity wording and excluding e commerce supplied services from certain clauses. Amends the state tax rate notification by deleting the phrase or a Governmental authority or a Government Entity from specified service descriptions and adding provisos that items (b) and (c) of one entry and item (e) of another shall not apply to services supplied through an electronic commerce operator and notified under the provision addressing such operators; the amendments take effect from the commencement date in the notification.
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.
Scope of exemption for services narrowed by removing governmental entity wording and excluding e commerce supplied services from certain clauses.
Amends the state tax rate notification by deleting the phrase or a Governmental authority or a Government Entity from specified service descriptions and adding provisos that items (b) and (c) of one entry and item (e) of another shall not apply to services supplied through an electronic commerce operator and notified under the provision addressing such operators; the amendments take effect from the commencement date in the notification.
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