Seeks to amend Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017

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....b-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance ....

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....g contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)."; (iv) against serial number 17, in column (3), in the heading " Description of Services", after item (e), the following shall be inserted, namely, - "Provided that noth....