GST registration status change: amendment limits exemptions for government entities and expands specified service entries. The notification amends the State GST rate notification to (a) insert a proviso excluding from an exemption for goods transport agency services those government departments, local authorities and governmental agencies that are registered only for tax deduction purposes and not for taxable supplies; (b) add entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons with provisos excluding certain government entities and composition taxpayers; and (c) extend application to Parliament and State Legislatures. Effective 1 January 2019.
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GST registration status change: amendment limits exemptions for government entities and expands specified service entries.
The notification amends the State GST rate notification to (a) insert a proviso excluding from an exemption for goods transport agency services those government departments, local authorities and governmental agencies that are registered only for tax deduction purposes and not for taxable supplies; (b) add entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security services supplied to registered persons with provisos excluding certain government entities and composition taxpayers; and (c) extend application to Parliament and State Legislatures. Effective 1 January 2019.
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