GST scope clarified: exclusions for GTA recipients and specified taxable services for BFs, BC agents, and security supplies. The notification amends State Tax (Rate) entries to exclude goods transport agency services when the recipient government or local authority is registered solely to deduct tax, inserts taxable entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with specified exceptions, and extends applicability to Parliament and State Legislatures; effective 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 scope clarified: exclusions for GTA recipients and specified taxable services for BFs, BC agents, and security supplies.
The notification amends State Tax (Rate) entries to exclude goods transport agency services when the recipient government or local authority is registered solely to deduct tax, inserts taxable entries for business facilitator to banking company, agent of business correspondent to business correspondent, and supply of security personnel to registered persons with specified exceptions, and extends applicability to Parliament and State Legislatures; effective 1 January 2019.
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