Seeks to amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017

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..... b-section (3) and sub-section (4) of section 5 , sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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, .....

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..... ii) against serial number 16, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing 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 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). ; .....

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