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Negative list
what is meant by the term-"provided by government or otherwise."
Replies (3)
Please elaborate
In negative list-Transportation of passengers by government is taxable but following services provided by government or otherwise is not taxable
If you are studying from ICAI material, you should see that they have consolidated transportation related provisions together for better understanding. So it includes transportation of passengers covered in Entry (a) and entry (o) of negative list.
So that phrase means transportation provided by Govt (entry a) or otherwise i.e. entity other than Govt (entry o).
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