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<h1>Delhi GST Act Amended: Changes to Service Descriptions; Updates on Government Entity Clauses and E-commerce Exclusions.</h1> The notification amends the Delhi Goods and Services Tax Act, 2017, specifically modifying Notification No. 12/2017-State Tax (Rate) dated June 30, 2017. The amendments involve changes to the description of services in the notification's table. For serial numbers 3 and 3A, the phrase 'or a Governmental authority or a Government Entity' is removed. For serial numbers 15 and 17, provisions are added stating that certain service exclusions apply when supplied through an electronic commerce operator, as per Section 9(5) of the Central GST Act, 2017. These changes take effect from January 1, 2022.