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of <h1>GST Exemption for Rural Banking Services and Financial Intermediaries in SEZs under Entries 39 and 39A</h1> Exemption Entry 39 provides GST exemptions for services by business facilitators or correspondents to banking or insurance companies in rural areas, and intermediaries to these facilitators or correspondents. Entry 39A exempts services by intermediaries of financial services in a multi-services SEZ with IFSC status, provided to customers outside India for international financial services in non-INR currencies. These intermediaries must be recognized by the Indian government or relevant regulators, or be registered under specific guidelines by the Insurance Regulatory and Development Authority of India or the Securities and Exchange Board of India.
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