GST scope clarified for government-registered entities, limiting applicability of transport and security service entries. The notification amends the State GST rate schedule by inserting a proviso excluding the non-application of GTA services when the recipient government entities have registration solely for tax deduction, adds 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 exceptions, and extends application of government-related provisions to Parliament and State Legislatures; the amendment is made effective from the date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST scope clarified for government-registered entities, limiting applicability of transport and security service entries.
The notification amends the State GST rate schedule by inserting a proviso excluding the non-application of GTA services when the recipient government entities have registration solely for tax deduction, adds 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 exceptions, and extends application of government-related provisions to Parliament and State Legislatures; the amendment is made effective from the date specified in the notification.
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