GST registration exception: goods transport and security service entries limited where recipients register solely for tax deduction, other service entries added. The amendment, effective 1 January 2019, inserts a proviso excluding goods transport agency services by road to government Departments/Establishments/local authorities/governmental agencies that are registered solely for deducting tax under section 51. It adds entries covering services by Business Facilitators to banking companies, agents of Business Correspondents to Business Correspondents, and security services (supply of security personnel) to registered persons, with provisos excluding certain government recipients and persons paying tax under section 10. An Explanation extends applicability 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 registration exception: goods transport and security service entries limited where recipients register solely for tax deduction, other service entries added.
The amendment, effective 1 January 2019, inserts a proviso excluding goods transport agency services by road to government Departments/Establishments/local authorities/governmental agencies that are registered solely for deducting tax under section 51. It adds entries covering services by Business Facilitators to banking companies, agents of Business Correspondents to Business Correspondents, and security services (supply of security personnel) to registered persons, with provisos excluding certain government recipients and persons paying tax under section 10. An Explanation extends applicability to Parliament and State Legislatures.
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