Goods and Services Tax – 29/2018 – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2018-Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1281 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E
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er serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) 12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 14. Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, – (i)(a) a Department or Establishment of the Central Government or State Government or
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