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Electronic commerce operator exclusion added to specified service exemptions, removing governmental entity wording and limiting applicability. The notification omits the phrase 'or a Governmental authority or a Government Entity' from the Description of Services for specified entries and inserts provisos to provide that certain items shall not apply to services supplied through an electronic commerce operator and notified under the relevant GST statutory provision, thereby excluding such e-commerce-supplied services from those entries; the amendment takes effect on the notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator exclusion added to specified service exemptions, removing governmental entity wording and limiting applicability.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified entries and inserts provisos to provide that certain items shall not apply to services supplied through an electronic commerce operator and notified under the relevant GST statutory provision, thereby excluding such e-commerce-supplied services from those entries; the amendment takes effect on the notification's stated commencement date.
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