Negative-list taxation of services treats all services as taxable except specified exclusions, altering charge and territorial rules. The negative-list regime subjects all services to tax except those expressly excluded; statutory definition of service, a general charging provision, and a negative list determine taxability. Place-of-provision rules establish territoriality; specific activities are designated as declared services; a consolidated mega-exemption lists carved-out services. Interpretation principles govern bundled services and differential treatment, while valuation rules and input credit mechanisms largely continue with only incidental modifications.
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 of services treats all services as taxable except specified exclusions, altering charge and territorial rules.
The negative-list regime subjects all services to tax except those expressly excluded; statutory definition of service, a general charging provision, and a negative list determine taxability. Place-of-provision rules establish territoriality; specific activities are designated as declared services; a consolidated mega-exemption lists carved-out services. Interpretation principles govern bundled services and differential treatment, while valuation rules and input credit mechanisms largely continue with only incidental modifications.
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