GST scope: specified service entries exclude entities registered solely for tax deduction from certain service supplies. Amendment inserts provisos excluding from certain service entries (including goods transport agency services and security personnel supply) recipients-government Departments, local authorities, or governmental agencies-that have registration solely for tax deduction and not for making taxable supplies, and also excludes registered persons paying tax under the composition scheme.
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: specified service entries exclude entities registered solely for tax deduction from certain service supplies.
Amendment inserts provisos excluding from certain service entries (including goods transport agency services and security personnel supply) recipients-government Departments, local authorities, or governmental agencies-that have registration solely for tax deduction and not for making taxable supplies, and also excludes registered persons paying tax under the composition scheme.
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