GST exemption for specified government and social services: transport, Jan Dhan banking and rehabilitation services. The amendment inserts exempt entries for services by goods transport agencies to governmental entities registered solely for deduction under Section 51, services by banking companies to Basic Saving Bank Deposit account holders under the Pradhan Mantri Jan Dhan Yojana, and services by recognised rehabilitation professionals providing rehabilitation, therapy or counselling at medical, educational or government-established rehabilitation centres or entities registered under section 12AA of the Income-tax Act.
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 exemption for specified government and social services: transport, Jan Dhan banking and rehabilitation services.
The amendment inserts exempt entries for services by goods transport agencies to governmental entities registered solely for deduction under Section 51, services by banking companies to Basic Saving Bank Deposit account holders under the Pradhan Mantri Jan Dhan Yojana, and services by recognised rehabilitation professionals providing rehabilitation, therapy or counselling at medical, educational or government-established rehabilitation centres or entities registered under section 12AA of the Income-tax Act.
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