GST notification amendment removes governmental authority wording and excludes ecommerce-supplied services from specified items under the law. The amendment removes the phrase 'or a Governmental authority or a Government Entity' from service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 specifying that certain items do not apply to services supplied through an electronic commerce operator and notified under the provision addressing supplies through electronic commerce operators; the notification takes effect from the specified commencement date.
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 removes governmental authority wording and excludes ecommerce-supplied services from specified items under the law.
The amendment removes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 specifying that certain items do not apply to services supplied through an electronic commerce operator and notified under the provision addressing supplies through electronic commerce operators; the notification takes effect from the specified commencement date.
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