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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>Service exemptions under GST updated to include specified government-facing transport, PMJDY banking, and rehabilitation services.</h1> Amends the Central GST rate notification to insert nil-rated entries for (i) goods transport agency services to government or local authorities registered solely for tax deduction under Section 51, (ii) banking services to Basic Saving Bank Deposit account holders under PMJDY, and (iii) rehabilitation professionals' services at specified institutions; adds a definition of financial institution per the Reserve Bank of India Act; modifies, substitutes and omits certain schedule entries. The notification is effective from the first day of January, 2019.

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