Service exemption: specified goods transport, PMJDY banking services and RCI recognised rehabilitation services exempt under West Bengal GST. The notification inserts nil-rated entries for goods transport agency services to government/local authorities registered only for tax deduction, nil-rating of banking company services to Basic Savings Bank Deposit account holders under PMJDY, and nil-rating of rehabilitation professionals' services at specified institutions; it also amends certain headings and entries in the exemption table, omits one serial entry, and adds a definition of 'financial institution' by reference to the Reserve Bank of India Act, effective 1 January 2019.
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.
Service exemption: specified goods transport, PMJDY banking services and RCI recognised rehabilitation services exempt under West Bengal GST.
The notification inserts nil-rated entries for goods transport agency services to government/local authorities registered only for tax deduction, nil-rating of banking company services to Basic Savings Bank Deposit account holders under PMJDY, and nil-rating of rehabilitation professionals' services at specified institutions; it also amends certain headings and entries in the exemption table, omits one serial entry, and adds a definition of "financial institution" by reference to the Reserve Bank of India Act, effective 1 January 2019.
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