Exemption for social security bodies: services to scheme beneficiaries exempt from GST when rendered under respective statutory schemes. Services by statutory social security and retirement institutions to persons governed by their respective enactments are exempt from GST under the specified exemption entries. This includes insurance-related services by employees' state insurance institutions to insured persons, finance-related services by provident fund organizations to governed persons, services by coal-mines provident fund bodies, and pension trust services to members provided for an administrative fee.
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.
Exemption for social security bodies: services to scheme beneficiaries exempt from GST when rendered under respective statutory schemes.
Services by statutory social security and retirement institutions to persons governed by their respective enactments are exempt from GST under the specified exemption entries. This includes insurance-related services by employees' state insurance institutions to insured persons, finance-related services by provident fund organizations to governed persons, services by coal-mines provident fund bodies, and pension trust services to members provided for an administrative fee.
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