Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year. This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define 'specified premises' by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.
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.
Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.
This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define "specified premises" by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
