GST scope amendment narrows taxable services, excludes certain government registrations and adds entries for banking and security services. Amendment adjusts scope of specified services: excludes GTA services to government entities registered solely for tax deduction under section 51; inserts entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services supplied to registered persons, with exceptions for certain government entities and persons under the composition scheme; and extends application to Parliament and State Legislatures. The amendment commences as stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST scope amendment narrows taxable services, excludes certain government registrations and adds entries for banking and security services.
Amendment adjusts scope of specified services: excludes GTA services to government entities registered solely for tax deduction under section 51; inserts entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services supplied to registered persons, with exceptions for certain government entities and persons under the composition scheme; and extends application to Parliament and State Legislatures. The amendment commences as stated in the notification.
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