GST exemption amendment narrows service entries and excludes specified e-commerce operator supplies from the exemption scope. Amends the Uttar Pradesh GST exemption notification by omitting the words 'or a Governmental authority or a Government Entity' from serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 so that the relevant exemption does not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. The notification takes effect from 1 January 2022.
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GST exemption amendment narrows service entries and excludes specified e-commerce operator supplies from the exemption scope.
Amends the Uttar Pradesh GST exemption notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 so that the relevant exemption does not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017. The notification takes effect from 1 January 2022.
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