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TDS-only GST registration exclusion clarified for service entries; new entries add business facilitator, business correspondent agent, and security services. The notification amends the Nagaland SGST schedule by excluding application of the goods transport agency entry where the recipient has GST registration solely for deducting tax, and by inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons; the security services entry excludes recipients with TDS-only registration and persons under the composition scheme; provisions applying to Central and State Governments are extended to Parliament and State Legislatures; effective January first, 2019.
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TDS-only GST registration exclusion clarified for service entries; new entries add business facilitator, business correspondent agent, and security services.
The notification amends the Nagaland SGST schedule by excluding application of the goods transport agency entry where the recipient has GST registration solely for deducting tax, and by inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons; the security services entry excludes recipients with TDS-only registration and persons under the composition scheme; provisions applying to Central and State Governments are extended to Parliament and State Legislatures; effective January first, 2019.
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