Local delivery service exemption limited where supplier via electronic commerce operator is liable for registration under section 22(1). An amendment inserts a clause excluding services by way of local delivery from the referenced rate notification except where the supplier, supplying through an electronic commerce operator, is liable for registration under subsection (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017; the amendment is made under subsection (5) of section 9 and takes effect from the notified commencement date.
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.
Local delivery service exemption limited where supplier via electronic commerce operator is liable for registration under section 22(1).
An amendment inserts a clause excluding services by way of local delivery from the referenced rate notification except where the supplier, supplying through an electronic commerce operator, is liable for registration under subsection (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017; the amendment is made under subsection (5) of section 9 and takes effect from the notified commencement date.
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