Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April. Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.
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Provisions expressly mentioned in the judgment/order text.
Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April.
Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.
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