GST coverage of specified services amended; references to government entities removed and e-commerce supplied services excluded. The notification omits the phrase 'or a Governmental authority or a Government Entity' from the Description of Services for specified TABLE entries and inserts provisos in other entries that exclude services supplied through an electronic commerce operator and notified under the Central Goods and Services Tax Act; the amendments take effect from 1 January 2022.
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 coverage of specified services amended; references to government entities removed and e-commerce supplied services excluded.
The notification omits the phrase "or a Governmental authority or a Government Entity" from the Description of Services for specified TABLE entries and inserts provisos in other entries that exclude services supplied through an electronic commerce operator and notified under the Central Goods and Services Tax Act; the amendments take effect from 1 January 2022.
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