GST notification amendment removes governmental-entity wording and excludes services via electronic commerce operators from certain rate provisions. Amendment deletes the phrase 'or a Governmental authority or a Government Entity' from service descriptions at serial numbers 3 and 3A, and adds provisos excluding specified rate-applicability sub-items from applying to services supplied through an electronic commerce operator notified under the law; the amendments take effect from the first day of 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.
GST notification amendment removes governmental-entity wording and excludes services via electronic commerce operators from certain rate provisions.
Amendment deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and adds provisos excluding specified rate-applicability sub-items from applying to services supplied through an electronic commerce operator notified under the law; the amendments take effect from the first day of January, 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
