GST exemption for services to government entities registered solely for tax deduction clarified with specific service entries added. The amendment inserts a proviso excluding goods transport agency services to government departments, local authorities or governmental agencies that are registered solely for deducting tax at source from the relevant entry; it also adds distinct entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while carving out non-applicability for government entities registered only for tax deduction and for registered persons under the composition scheme; applicability to Parliament and State Legislatures is affirmed.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for services to government entities registered solely for tax deduction clarified with specific service entries added.
The amendment inserts a proviso excluding goods transport agency services to government departments, local authorities or governmental agencies that are registered solely for deducting tax at source from the relevant entry; it also adds distinct entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while carving out non-applicability for government entities registered only for tax deduction and for registered persons under the composition scheme; applicability to Parliament and State Legislatures is affirmed.
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