GST exemption amendments narrow service entries and exclude specified e-commerce supplies from key notification benefits. Amendments to the Uttarakhand GST exemption notification omitted the words 'or a Governmental authority or a Government Entity' from serial numbers 3 and 3A. The notification also inserted provisos in serial numbers 15 and 17 that the specified exemptions in items (b), (c) and item (e) will not apply to services supplied through an electronic commerce operator and notified under the GST notification framework. The amendments were brought into force from 1 January 2022.
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.
GST exemption amendments narrow service entries and exclude specified e-commerce supplies from key notification benefits.
Amendments to the Uttarakhand GST exemption notification omitted the words "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A. The notification also inserted provisos in serial numbers 15 and 17 that the specified exemptions in items (b), (c) and item (e) will not apply to services supplied through an electronic commerce operator and notified under the GST notification framework. The amendments were brought into force from 1 January 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
