Exempt services under GST include postal, banking, pension collection, news provision, libraries, cold-chain knowledge and public conveniences. This document identifies specific categories of services that are exempt from GST: limited postal services; basic banking services to BSBD account holders; collection of contributions under specified pension schemes; services by foreign diplomatic missions; news collection and provision by independent journalists and specified news agencies; public library lending of knowledge materials; cold-chain knowledge dissemination by the National Centre for Cold Chain Development limited to that function; and public conveniences such as bathrooms and toilets, with examples illustrating the scope and limits of each exemption.
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.
Exempt services under GST include postal, banking, pension collection, news provision, libraries, cold-chain knowledge and public conveniences.
This document identifies specific categories of services that are exempt from GST: limited postal services; basic banking services to BSBD account holders; collection of contributions under specified pension schemes; services by foreign diplomatic missions; news collection and provision by independent journalists and specified news agencies; public library lending of knowledge materials; cold-chain knowledge dissemination by the National Centre for Cold Chain Development limited to that function; and public conveniences such as bathrooms and toilets, with examples illustrating the scope and limits of each exemption.
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