Electronic commerce operator exclusion: supplies via e commerce operators now explicitly exempted from specified notification items. The notification amends earlier table entries by omitting 'or a Governmental authority or a Government Entity' from description entries at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Punjab Goods and Services Tax Act; the amendment is effective from the first day of January of the stated year.
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: supplies via e commerce operators now explicitly exempted from specified notification items.
The notification amends earlier table entries by omitting "or a Governmental authority or a Government Entity" from description entries at serial numbers 3 and 3A, and by inserting provisos at serial numbers 15 and 17 that items specified therein shall not apply to services supplied through an electronic commerce operator and notified under the relevant provision of the Punjab Goods and Services Tax Act; the amendment is effective from the first day of January of the stated year.
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