Negative list service scope redefined, broadening coverage by substituting 'support services' with 'any service' and altering exclusions. Amendments to section 66D revise the negative list: substituting "any service" for "support services" in clause (a)(iv); replacing clause (f) to cover ... Summary
Negative list service scope redefined, broadening coverage by substituting 'support services' with 'any service' and altering exclusions.
Amendments to section 66D revise the negative list: substituting "any service" for "support services" in clause (a)(iv); replacing clause (f) to cover services that carry out any process amounting to manufacture or production of goods, excluding alcoholic liquor for human consumption; inserting an Explanation in clause (i) that excludes the activity in Explanation 2 to clause (44) of section 65B from "betting, gambling or lottery"; and omitting clause (j).
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