GST scope clarified for specified services, with exclusions for government recipients, banking facilitators, agents, and security services. Amendment clarifies that services by a goods transport agency do not apply where the recipient government entities have registration solely for tax deduction; it adds taxable entries for business facilitator services to banks and agents of business correspondents to business correspondents within the taxable territory; and it treats security services to registered persons as taxable while excluding certain government recipients and composition taxpayers. The notification's provisions as they apply to Central and State Governments also extend to Parliament and State Legislatures.
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.
GST scope clarified for specified services, with exclusions for government recipients, banking facilitators, agents, and security services.
Amendment clarifies that services by a goods transport agency do not apply where the recipient government entities have registration solely for tax deduction; it adds taxable entries for business facilitator services to banks and agents of business correspondents to business correspondents within the taxable territory; and it treats security services to registered persons as taxable while excluding certain government recipients and composition taxpayers. The notification's provisions as they apply to Central and State Governments also extend to Parliament and State Legislatures.
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