GST notification amendment removes 'governmental authority' wording and excludes services supplied through electronic commerce operators from specified entries. The Puducherry GST rate notification amends the Table in G.O. Ms. No. 12/2017 by omitting 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 those items shall not apply to services supplied through an electronic commerce operator notified under sub section (5) of Section 9 of the Puducherry Goods and Services Tax Act, 2017. The amendments take effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment removes 'governmental authority' wording and excludes services supplied through electronic commerce operators from specified entries.
The Puducherry GST rate notification amends the Table in G.O. Ms. No. 12/2017 by omitting 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 those items shall not apply to services supplied through an electronic commerce operator notified under sub section (5) of Section 9 of the Puducherry Goods and Services Tax Act, 2017. The amendments take effect from the first day of January, 2022.
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