GST applicability clarified for government registrations and specified service categories, with targeted exclusions and new service entries. Adds exceptions and new taxable-service entries to the Delhi State Tax (Rate) notification: excludes goods transport agency services supplied to government entities registered only for tax deduction; inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and supply of security personnel to registered persons with specified exceptions; and extends applicability to Parliament and State Legislatures. Effective from 1 January 2019.
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 applicability clarified for government registrations and specified service categories, with targeted exclusions and new service entries.
Adds exceptions and new taxable-service entries to the Delhi State Tax (Rate) notification: excludes goods transport agency services supplied to government entities registered only for tax deduction; inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and supply of security personnel to registered persons with specified exceptions; and extends applicability to Parliament and State Legislatures. Effective from 1 January 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
