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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>IGST exemption for specified services extends to certain government-registered recipients, PMJDY banking services and rehabilitation professionals.</h1> The notification amends the IGST rate schedule to exempt goods transport agency services to certain government and governmental agencies registered solely for tax deduction, banking services to PMJDY Basic Savings Bank Deposit account holders, and rehabilitation services by recognised professionals at specified public and registered entities; it also updates schedule entries, expands PSU-related language to include banking companies, and inserts a definition of financial institution aligned to the Reserve Bank of India Act.

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