Registration solely for tax deduction excludes certain GST service entries, and new entries added for BF, BC agents, and security services. Amendment narrows applicability of certain taxable service entries by excluding supplies to government departments, local authorities, and governmental agencies that have registration solely for tax deduction; it inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and security services supplied to registered persons, while exempting specified government recipients and composition-scheme taxpayers from the security services entry; and extends application 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.
Registration solely for tax deduction excludes certain GST service entries, and new entries added for BF, BC agents, and security services.
Amendment narrows applicability of certain taxable service entries by excluding supplies to government departments, local authorities, and governmental agencies that have registration solely for tax deduction; it inserts entries for business facilitator services to banks, agents of business correspondents to business correspondents, and security services supplied to registered persons, while exempting specified government recipients and composition-scheme taxpayers from the security services entry; and extends application to Parliament and State Legislatures.
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