Amendment to tax notification removes government entity wording and carves out e commerce supplied services from specified provisions. Amendment deletes the words 'or a Governmental authority or a Government Entity' from service descriptions at serial numbers 3 and 3A and adds provisos excluding specified items of other entries from applying to services supplied through an electronic commerce operator and notified under the statute; the amendment takes 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.
Amendment to tax notification removes government entity wording and carves out e commerce supplied services from specified provisions.
Amendment deletes the words "or a Governmental authority or a Government Entity" from service descriptions at serial numbers 3 and 3A and adds provisos excluding specified items of other entries from applying to services supplied through an electronic commerce operator and notified under the statute; the amendment takes effect from 1 January 2022.
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