Supply through electronic commerce operators excluded from government/entity references, altering applicability of state GST notification provisions. The notification removes the phrase 'or a Governmental authority or a Government Entity' from the Description of Services for serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 excluding application of specified items where services are supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Central Goods and Services Tax Act; these amendments are effective from the first day of 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.
Supply through electronic commerce operators excluded from government/entity references, altering applicability of state GST notification provisions.
The notification removes the phrase "or a Governmental authority or a Government Entity" from the Description of Services for serial numbers 3 and 3A, and inserts provisos to serial numbers 15 and 17 excluding application of specified items where services are supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Central Goods and Services Tax Act; these amendments are effective from the first day of January, 2022.
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