Goods and Services Tax: carve-outs for government registrations and addition of specific taxable services clarified under amended notification. Amendment inserts a proviso excluding application of goods transport agency transport services entry where the recipient government or governmental agency has registered solely for tax deduction purposes and not for making taxable supplies; adds entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with exclusions for governments registered solely for tax deduction and for composition scheme taxpayers; and extends applicability to legislative bodies.
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.
Goods and Services Tax: carve-outs for government registrations and addition of specific taxable services clarified under amended notification.
Amendment inserts a proviso excluding application of goods transport agency transport services entry where the recipient government or governmental agency has registered solely for tax deduction purposes and not for making taxable supplies; adds entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with exclusions for governments registered solely for tax deduction and for composition scheme taxpayers; and extends applicability to legislative bodies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
