GST exemption for specified government transport, PMJDY bank services and recognised rehabilitation services comes into force. Amendment adds zero-rated/exempt entries exempting goods transport agency services to government and registered entities (Heading 9965/9967), banking services to PMJDY BSBD account holders (Heading 9971), and rehabilitation professionals' services at specified public or registered institutions (Heading 9993); it also amends wording to include banking companies, substitutes certain headings, omits a serial entry, and inserts a definition of 'financial institution' as per the Reserve Bank of India Act.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified government transport, PMJDY bank services and recognised rehabilitation services comes into force.
Amendment adds zero-rated/exempt entries exempting goods transport agency services to government and registered entities (Heading 9965/9967), banking services to PMJDY BSBD account holders (Heading 9971), and rehabilitation professionals' services at specified public or registered institutions (Heading 9993); it also amends wording to include banking companies, substitutes certain headings, omits a serial entry, and inserts a definition of "financial institution" as per the Reserve Bank of India Act.
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