Exemption for government entities clarified for GTA services; new taxable entries for BF, BC agents and security services introduced. The notification amends the Kerala SGST schedule by (1) excluding GTA road transport services supplied to government departments, local authorities, or governmental agencies that are registered only for tax deduction purposes from application of that entry; (2) inserting new taxable-service entries for Business Facilitator services to banks, agents of Business Correspondents to Business Correspondents, and security services supplied to registered persons subject to exceptions including composition taxpayers and government entities registered solely for tax deduction; and (3) extending application to Parliament and State Legislatures. Effective 1 January 2019.
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Exemption for government entities clarified for GTA services; new taxable entries for BF, BC agents and security services introduced.
The notification amends the Kerala SGST schedule by (1) excluding GTA road transport services supplied to government departments, local authorities, or governmental agencies that are registered only for tax deduction purposes from application of that entry; (2) inserting new taxable-service entries for Business Facilitator services to banks, agents of Business Correspondents to Business Correspondents, and security services supplied to registered persons subject to exceptions including composition taxpayers and government entities registered solely for tax deduction; and (3) extending application to Parliament and State Legislatures. Effective 1 January 2019.
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