Exemption for goods transport agency services to specified government and registered entities alters GST registration and liability implications. The notification exempts goods transport agency services to specified government and governmental agencies when those recipients are registered under the Delhi GST Act solely to deduct tax under Section 51, exempts banking services to PMJDY Basic Saving Bank Deposit account holders, and exempts rehabilitation services by recognised professionals at qualifying public or registered entities; it also inserts a definition of financial institution by reference to the Reserve Bank of India Act and makes textual changes to other entries, effective from 1 January 2019.
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Provisions expressly mentioned in the judgment/order text.
Exemption for goods transport agency services to specified government and registered entities alters GST registration and liability implications.
The notification exempts goods transport agency services to specified government and governmental agencies when those recipients are registered under the Delhi GST Act solely to deduct tax under Section 51, exempts banking services to PMJDY Basic Saving Bank Deposit account holders, and exempts rehabilitation services by recognised professionals at qualifying public or registered entities; it also inserts a definition of financial institution by reference to the Reserve Bank of India Act and makes textual changes to other entries, effective from 1 January 2019.
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