GST scope clarification: governmental authority carve-out removed; e commerce supplied services excluded from specified exemptions under GST. The notification amends the Sikkim GST rate TABLE by omitting the phrase 'or a Governmental authority or a Government Entity' from the Description of Services for serial numbers 3 and 3A, and by inserting provisos for serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the Act; the amendments take effect from 1 January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST scope clarification: governmental authority carve-out removed; e commerce supplied services excluded from specified exemptions under GST.
The notification amends the Sikkim GST rate TABLE by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A, and by inserting provisos for serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the Act; the amendments take effect from 1 January, 2022.
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