GST treatment for committee members' services to the central bank clarified by insertion of a dedicated rate-table entry. An amendment inserts a new rate-table entry specifying the supply: 'Supply of services by the members of Overseeing Committee to Reserve Bank of India,' identifying the suppliers as members of the Overseeing Committee constituted by the central banking authority and the recipient as the central banking authority, effected under the State GST rate-notification power by adding that row to the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
GST treatment for committee members' services to the central bank clarified by insertion of a dedicated rate-table entry.
An amendment inserts a new rate-table entry specifying the supply: "Supply of services by the members of Overseeing Committee to Reserve Bank of India," identifying the suppliers as members of the Overseeing Committee constituted by the central banking authority and the recipient as the central banking authority, effected under the State GST rate-notification power by adding that row to the earlier notification.
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