https://www.taxtmi.com/circulars?id=60999 The banking company is the service provider where services are rendered through a Business Facilitator or Business Correspondent under RBI guidelines, and is liable to pay GST on the entire service charge or fee levied on customers irrespective of collection through BF/BC. Exemption for services relating to accounts in a rural branch applies only where the BF/BC services are classifiable under the prescribed service classification and relate to a branch designated rural in accordance with RBI guidelines. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 16 May 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60999 The banking company is the service provider where services are rendered through a Business Facilitator or Business Correspondent under RBI guidelines, and is liable to pay GST on the entire service charge or fee levied on customers irrespective of collection through BF/BC. Exemption for services relating to accounts in a rural branch applies only where the BF/BC services are classifiable under the prescribed service classification and relate to a branch designated rural in accordance with RBI guidelines. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60999