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        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.

        <h1>Local delivery services exclusion amended; suppliers via electronic commerce operators liable for registration may lose the exemption.</h1> The notification inserts clause (v) excluding services by way of local delivery, except where the supplier provides such services through an electronic commerce operator and is liable for registration under sub section (1) of section 22 of the Kerala State Goods and Services Tax Act, 2017.

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