GST exemptions expanded to cover specified government-registered recipients, PMJDY banking services, and rehabilitation services. Amendments add exempt entries for goods transport agency services supplied to governmental entities registered solely for tax deduction, services by banking companies to BSBD account holders under PMJDY, and services by Rehabilitation Council-recognised professionals at prescribed establishments; they also alter certain table entries, omit one serial number, and insert a definition treating financial institution as defined in clause (c) of section 45 I of the Reserve Bank of India Act. The notification comes into force on the first day of 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.
GST exemptions expanded to cover specified government-registered recipients, PMJDY banking services, and rehabilitation services.
Amendments add exempt entries for goods transport agency services supplied to governmental entities registered solely for tax deduction, services by banking companies to BSBD account holders under PMJDY, and services by Rehabilitation Council-recognised professionals at prescribed establishments; they also alter certain table entries, omit one serial number, and insert a definition treating financial institution as defined in clause (c) of section 45 I of the Reserve Bank of India Act. The notification comes into force on the first day of January, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
