Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Taxability of specified services clarified: amendments exclude certain government deductors and add BF, BC agent, security services. Amendments to the Uttar Pradesh GST notification insert a proviso excluding from the goods-transport-agency entry recipients that are government departments, local authorities, or governmental agencies registered solely for tax deduction; add entries covering services by business facilitators to banks, agents of business correspondents to business correspondents, and supply of security personnel to registered persons (with exclusions for certain government recipients registered solely for tax deduction and for composition taxpayers); and extend applicability 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.
Taxability of specified services clarified: amendments exclude certain government deductors and add BF, BC agent, security services.
Amendments to the Uttar Pradesh GST notification insert a proviso excluding from the goods-transport-agency entry recipients that are government departments, local authorities, or governmental agencies registered solely for tax deduction; add entries covering services by business facilitators to banks, agents of business correspondents to business correspondents, and supply of security personnel to registered persons (with exclusions for certain government recipients registered solely for tax deduction and for composition taxpayers); and extend applicability to Parliament and State Legislatures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.