Nil-rated services: removal of governmental entity references and exclusion for services supplied through electronic commerce operators. The notification amends the nil-rated services table by omitting the phrase 'or a Governmental authority or a Government Entity' from specified entries and by inserting provisos that the exemptions in specified items do not apply to services supplied through an electronic commerce operator and notified under the Act.
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Provisions expressly mentioned in the judgment/order text.
Nil-rated services: removal of governmental entity references and exclusion for services supplied through electronic commerce operators.
The notification amends the nil-rated services table by omitting the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos that the exemptions in specified items do not apply to services supplied through an electronic commerce operator and notified under the Act.
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