GST notification amendment excludes certain government recipients and adds BF, BC agent, and security service entries as taxable. Amendment excludes goods transport agency services to government departments, local authorities, and governmental agencies that registered only for section 51 deduction; adds entries treating services by business facilitators to banking companies and agents of business correspondents to business correspondents as taxable when the recipient is located in the taxable territory; classifies supply of security personnel to registered persons as taxable with exclusions for government entities registered only for section 51 deduction and for registered persons under the composition scheme; extends applicability to Parliament and State Legislatures.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment excludes certain government recipients and adds BF, BC agent, and security service entries as taxable.
Amendment excludes goods transport agency services to government departments, local authorities, and governmental agencies that registered only for section 51 deduction; adds entries treating services by business facilitators to banking companies and agents of business correspondents to business correspondents as taxable when the recipient is located in the taxable territory; classifies supply of security personnel to registered persons as taxable with exclusions for government entities registered only for section 51 deduction and for registered persons under the composition scheme; extends applicability to Parliament and State Legislatures.
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