Amendment to GST rate notification removes 'governmental authority' wording and exempts certain services supplied via e commerce operators. Amendment narrows service descriptions by omitting the phrase 'or a Governmental authority or a Government Entity' for specified serial numbers and inserts provisos excluding application of certain items to services supplied through an electronic commerce operator and notified under the relevant subsection of the GST Act.
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.
Amendment to GST rate notification removes "governmental authority" wording and exempts certain services supplied via e commerce operators.
Amendment narrows service descriptions by omitting the phrase "or a Governmental authority or a Government Entity" for specified serial numbers and inserts provisos excluding application of certain items to services supplied through an electronic commerce operator and notified under the relevant subsection of the GST Act.
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