GST exemption scope narrowed by removing governmental authority references and excluding e commerce supplied services from certain exemptions. The notification amends the Table in S.R.O 12 by omitting the phrase 'or a Governmental authority or a Government Entity' from the Description of Services at serials 3 and 3A, and by inserting provisos to serials 15 and 17 excluding items from applying to services supplied through an electronic commerce operator and notified under the Jammu and Kashmir Goods and Services Tax Act, 2017; 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 exemption scope narrowed by removing governmental authority references and excluding e commerce supplied services from certain exemptions.
The notification amends the Table in S.R.O 12 by omitting the phrase "or a Governmental authority or a Government Entity" from the Description of Services at serials 3 and 3A, and by inserting provisos to serials 15 and 17 excluding items from applying to services supplied through an electronic commerce operator and notified under the Jammu and Kashmir Goods and Services Tax Act, 2017; the amendments take effect from 1 January 2022.
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