This notification omits the words “or a Governmental Authority or a Government Entity” from exemption entries at S. Nos. 3 and 3A, thereby limiting exemptions only to Central/State Government, Union Territory and local authorities. It further clarifies that certain exemptions shall not apply where services are supplied through an e-commerce operator notified under Section 9(5). The amendment narrows the scope of service exemptions.

Issued for earlier notification?

Yes — amends Notification 12/2017–CT (Rate).