GST exemption for government entities limited to tax-deduction registrations excludes certain GTA and security services from tax entries. The notification amends Tripura's SGST rate schedule to exempt GTA services to government departments, local authorities, and governmental agencies when those recipients are registered only for tax deduction under section 51 and not for making taxable supplies. It inserts new entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, with specified exclusions for government entities registered solely for tax deduction and for composition taxpayers. The notification further provides that provisions applicable to governments also apply to Parliament and State Legislatures.
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.
GST exemption for government entities limited to tax-deduction registrations excludes certain GTA and security services from tax entries.
The notification amends Tripura's SGST rate schedule to exempt GTA services to government departments, local authorities, and governmental agencies when those recipients are registered only for tax deduction under section 51 and not for making taxable supplies. It inserts new entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, with specified exclusions for government entities registered solely for tax deduction and for composition taxpayers. The notification further provides that provisions applicable to governments also apply to Parliament and State Legislatures.
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