Assam State GST exemption amendment narrows service entries and excludes certain electronic commerce operator supplies from listed provisions. Assam State GST notification amends the services table in the existing rate notification by omitting the words 'or a Governmental authority or a Government Entity' from serial numbers 3 and 3A. It also inserts provisos at serial numbers 15 and 17 stating that the relevant items do not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017. The amendment is effective from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Assam State GST exemption amendment narrows service entries and excludes certain electronic commerce operator supplies from listed provisions.
Assam State GST notification amends the services table in the existing rate notification by omitting the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A. It also inserts provisos at serial numbers 15 and 17 stating that the relevant items do not apply to services supplied through an electronic commerce operator and notified under sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017. The amendment is effective from 1 January 2022.
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