Exclusion of GST liability where government bodies register solely for tax deduction, altering treatment of transport and security services. The notification amends the State Tax (Rate) framework by excluding from the goods transport agency entry any services provided to government departments, local authorities, or governmental agencies that are registered solely for tax deduction rather than taxable supplies; by inserting entries covering business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services to registered persons (with exclusions for government entities registered only for tax deduction and for composition taxpayers); and by extending provisions applicable to governments to Parliament and State Legislatures.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of GST liability where government bodies register solely for tax deduction, altering treatment of transport and security services.
The notification amends the State Tax (Rate) framework by excluding from the goods transport agency entry any services provided to government departments, local authorities, or governmental agencies that are registered solely for tax deduction rather than taxable supplies; by inserting entries covering business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services to registered persons (with exclusions for government entities registered only for tax deduction and for composition taxpayers); and by extending provisions applicable to governments to Parliament and State Legislatures.
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