GST exemption for specified services: nil tax on government transport, PMJDY bank services and recognized rehabilitation services. Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of 'financial institution' by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.
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 services: nil tax on government transport, PMJDY bank services and recognized rehabilitation services.
Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of "financial institution" by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.
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