GST notification amendment narrows recipient wording and excludes certain services supplied via electronic commerce operators. The notification omits the words 'or a Governmental authority or a Government Entity' from the Description of Services at serial numbers 3 and 3A, and inserts provisos at serial numbers 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under sub section (5) of section 9 of the Tripura Goods and Services Tax Act, 2017; the amendments take effect from 1 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 narrows recipient wording and excludes certain services supplied via electronic commerce operators.
The notification omits the words "or a Governmental authority or a Government Entity" from the Description of Services at serial numbers 3 and 3A, and inserts provisos at serial numbers 15 and 17 that exclude application of specified items to services supplied through an electronic commerce operator and notified under sub section (5) of section 9 of the Tripura Goods and Services Tax Act, 2017; the amendments take effect from 1 January 2022.
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