Specified premises definition updated to adopt clause reference, affecting e commerce operator tax liability effective April 1, 2025. Substitutes item (c) in the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of the notification issued under G.O.(P) No.72/2017/TAXES, thereby aligning the definition used in the notification that imposes e commerce operator tax liability for specified intrastate supplies of services; amendment takes effect from 1 April 2025 and implements GST Council recommendations.
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Provisions expressly mentioned in the judgment/order text.
Specified premises definition updated to adopt clause reference, affecting e commerce operator tax liability effective April 1, 2025.
Substitutes item (c) in the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of the notification issued under G.O.(P) No.72/2017/TAXES, thereby aligning the definition used in the notification that imposes e commerce operator tax liability for specified intrastate supplies of services; amendment takes effect from 1 April 2025 and implements GST Council recommendations.
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