Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 13/2017- Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 29/2018-Puducherry GST (Rate) - Puducherry SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Scope of GST exemptions narrowed for transport, business facilitator/agent and security services with specified exclusions. The notification amends the Puducherry GST rate schedule by inserting a proviso excluding goods transport agency services supplied to government entities that are registered solely for tax deduction, adds entries treating services by Business Facilitators to banks, agents of Business Correspondents to Business Correspondents, and security personnel supply to registered persons as taxable (with exclusions for government entities registered only for tax deduction and composition taxpayers), and clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures; effective from the specified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of GST exemptions narrowed for transport, business facilitator/agent and security services with specified exclusions.
The notification amends the Puducherry GST rate schedule by inserting a proviso excluding goods transport agency services supplied to government entities that are registered solely for tax deduction, adds entries treating services by Business Facilitators to banks, agents of Business Correspondents to Business Correspondents, and security personnel supply to registered persons as taxable (with exclusions for government entities registered only for tax deduction and composition taxpayers), and clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures; effective from the specified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.