Negative list taxation for services: defines taxable economic activities and sectoral carve-outs pending place-of-supply rules. Proposal shifts service taxation to a Negative List, retaining the broad definition of 'service' but confining levy to transactions by persons independently carrying out economic activities for consideration. It excludes employees acting under employment contracts and non commercial or gratuitous activities, preserves Central power to declare services, and specifies a revised Negative List across government services, social welfare, finance, transport, construction, education and health. Implementation requires Place of Taxation/Supply Rules and allows targeted exemptions and notified exceptions for operational clarity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Negative list taxation for services: defines taxable economic activities and sectoral carve-outs pending place-of-supply rules.
Proposal shifts service taxation to a Negative List, retaining the broad definition of "service" but confining levy to transactions by persons independently carrying out economic activities for consideration. It excludes employees acting under employment contracts and non commercial or gratuitous activities, preserves Central power to declare services, and specifies a revised Negative List across government services, social welfare, finance, transport, construction, education and health. Implementation requires Place of Taxation/Supply Rules and allows targeted exemptions and notified exceptions for operational clarity.
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