Section 17(5)(b) in Karnataka Goods and Services Tax Act, 2017

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State of Karnataka - Subsection

Section 17(5)(b) in Karnataka Goods and Services Tax Act, 2017

(b)the following supply of goods or services or both :-

(i)food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;

(A)the Government notifies the services which are obligatory for an employer to provide to its employees under any law for the time being in force; or

(B)such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and

(iv)travel benefits extended to employees on vacation such as leave or home travel concession.

(ii)membership of a club, health and fitness centre;

(iii)rent-a-cab, life insurance and health insurance except where -

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State of Karnataka - Subsection

Section 17(5)(b) in Karnataka Goods and Services Tax Act, 2017