GST exclusion for services by goods transport agencies to government bodies clarified, and new taxable service entries added. The notification amends the Gujarat State Tax (Rate) schedule by excluding from the goods transport agency entry services to government departments, local authorities or governmental agencies that registered solely for tax deduction purposes; inserting 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 including composition taxpayers; and clarifying that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures. Effective date: 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exclusion for services by goods transport agencies to government bodies clarified, and new taxable service entries added.
The notification amends the Gujarat State Tax (Rate) schedule by excluding from the goods transport agency entry services to government departments, local authorities or governmental agencies that registered solely for tax deduction purposes; inserting 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 including composition taxpayers; and clarifying that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures. Effective date: 1 January 2019.
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