GST liability on banking services via business facilitators: banks are the service provider and must account for GST accordingly. Under RBI guidelines banks engage BFs/BCs but remain responsible for customer-facing services; consequently, the banking company is the service provider and must pay GST on the entire service charge or fee charged to customers. Exemption under Heading 9971 for services relating to accounts in a rural branch requires that BF/BC services be in the individual capacity, fall under Heading 9971, and relate to a branch classified as rural per RBI guidelines, with the bank's classification accepted for exemption purposes.