Electronic commerce operator exclusion clarified for notified services, altering applicability of specified service exemptions under GST. Words 'or a Governmental authority or a Government Entity' are omitted from service descriptions at entries 3 and 3A; provisos are added to entries 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under the GST provisions governing such e commerce supplies. The amendments take effect from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator exclusion clarified for notified services, altering applicability of specified service exemptions under GST.
Words "or a Governmental authority or a Government Entity" are omitted from service descriptions at entries 3 and 3A; provisos are added to entries 15 and 17 excluding application of specified items to services supplied through an electronic commerce operator and notified under the GST provisions governing such e commerce supplies. The amendments take effect from 1 January 2022.
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