https://www.taxtmi.com/circulars?id=60144 Banking companies are the service providers where BF/BC act on their behalf and must pay GST on the entire value of service charges or fees charged to customers; BF/BC receive commission and cannot directly charge customers. Exemption for BF/BC services regarding accounts in a rural area branch applies only if the services fall under Heading 9971 and relate to a branch classified as rural per RBI guidelines, and the bank's classification should be accepted. en-us Thu, 31 Jan 2019 00:00:00 +0530 Tue, 12 Mar 2019 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60144 Banking companies are the service providers where BF/BC act on their behalf and must pay GST on the entire value of service charges or fees charged to customers; BF/BC receive commission and cannot directly charge customers. Exemption for BF/BC services regarding accounts in a rural area branch applies only if the services fall under Heading 9971 and relate to a branch classified as rural per RBI guidelines, and the bank's classification should be accepted. Circulars GST - States Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60144