Amendment Overview:
The Central Government, through G.S.R. (E), exercises powers under GST Act amendments.
Effective from January 1, 2022, the changes aim to serve public interest.
Notable Changes in Description of Services:
Removal of "or a Governmental authority or a Government Entity" from serial numbers 3 and 3A.
Insertion after item (c) in serial number 15 and after item (e) in serial number 17, excluding certain services supplied through electronic commerce operators.
Exception for E-commerce Services:
Proviso introduced exempting specified services supplied through electronic commerce operators from items (b) and (c) of serial number 15 and item (e) of serial number 17.
Effective Date:
The amendments, effective from January 1, 2022, impact services covered under the GST Act.
Recommendation Source:
Changes based on recommendations from the Council, demonstrating collaborative decision-making.
Government Authority:
Issued by Rajeev Ranjan, Under Secretary to the Government of India, underlining official endorsement.
Historical Context:
Refers to the original notification of June 28, 2017, and last amendment on September 30, 2021, providing a historical context to the regulatory changes.