This notification amends Notification No. 9/2017–Integrated Tax (Rate) by excluding Governmental Authorities and Government Entities from certain exemption entries and by inserting provisos clarifying that exemptions shall not apply to services supplied through electronic commerce operators notified under section 5(5) of the IGST Act. The amendment ensures taxability of notified services supplied through e-commerce platforms.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).