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        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.

        <h1>GST liability on BF/BC services: banking companies are the service providers and bear tax on customer service charges.</h1> Under the RBI BF/BC model the banking company is the service provider and is liable to pay GST on the full value of service charges or fees charged to customers, whether or not collected via BF/BC. Exemption for services in relation to accounts in a rural area branch is available only where services by BF/BC fall under Heading 9971 and relate to a branch classified as rural in accordance with RBI guidelines; the bank's RBI-based classification should govern eligibility.

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