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Electronic commerce operator exclusion clarified: specified service items do not apply to services supplied through e commerce operators. The notification amends table entries by removing the words 'or a Governmental authority or a Government Entity' from descriptions at serial numbers 3 and 3A, and inserts provisos for serial numbers 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the State GST Act; the amendments take effect from 1 January 2022.
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Electronic commerce operator exclusion clarified: specified service items do not apply to services supplied through e commerce operators.
The notification amends table entries by removing the words "or a Governmental authority or a Government Entity" from descriptions at serial numbers 3 and 3A, and inserts provisos for serial numbers 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under sub-section (5) of Section 9 of the State GST Act; the amendments take effect from 1 January 2022.
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