Amendment in Notification No. 38/1/2017-Fin(R&C) (17/2017-(Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(17/2025-Rate) - Goa SGST

Local delivery services exclusion added to GST notification, subject to registration liability when supplied via electronic commerce operator.

Amendment inserts a clause specifying that services by way of local delivery are included in the notification, except where the person supplying such services through an electronic commerce operator is liable for registration under the Goa Goods and Services Tax Act; the amendment is made under the powers conferred by sub section (5) of Section 9 and modifies Notification No. 38/1/2017 Fin(R&C)(17/2017 (Rate)).