Electronic commerce operator exclusion: services supplied through e commerce operators are carved out from specified notification items. The notification deletes the phrase 'or a Governmental authority or a Government Entity' from service descriptions at serials 3 and 3A, and inserts provisos at serials 15 and 17 stating that the listed items do not apply to services supplied through an electronic commerce operator and notified under the relevant GST enactment; the amendments operate 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.
Electronic commerce operator exclusion: services supplied through e commerce operators are carved out from specified notification items.
The notification deletes the phrase "or a Governmental authority or a Government Entity" from service descriptions at serials 3 and 3A, and inserts provisos at serials 15 and 17 stating that the listed items do not apply to services supplied through an electronic commerce operator and notified under the relevant GST enactment; the amendments operate from 1 January 2022.
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