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Registration-based exclusion for government recipients changes GST treatment of GTA, BF/BC and security personnel supply. The notification carves out an exclusion so GTA services by road to government bodies that are registered solely for tax deduction do not fall within the entry; adds entries covering Business Facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel supply to registered persons with exclusions for government recipients registered only for tax deduction and for persons under the composition scheme; and extends applicable provisions to Parliament and State Legislatures. Effective 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
Registration-based exclusion for government recipients changes GST treatment of GTA, BF/BC and security personnel supply.
The notification carves out an exclusion so GTA services by road to government bodies that are registered solely for tax deduction do not fall within the entry; adds entries covering Business Facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel supply to registered persons with exclusions for government recipients registered only for tax deduction and for persons under the composition scheme; and extends applicable provisions to Parliament and State Legislatures. Effective 1 January 2019.
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