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    <title>Exemption in relation to intermediary services [ Entry 39 &amp; 39A]</title>
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    <description>Entry 39 exempts services by business facilitators or business correspondents to banking company accounts in rural area branches, intermediaries to such facilitators or correspondents, and facilitators or correspondents to insurance companies in rural areas. Entry 39A exempts services by an intermediary of financial services in an IFSC located in a multi services SEZ when supplied to a customer outside India for international financial services in currencies other than the Indian rupee, and specifies qualifying intermediaries by regulatory recognition, foreign resident treatment, insurance registration, or securities regulator permission.</description>
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      <description>Entry 39 exempts services by business facilitators or business correspondents to banking company accounts in rural area branches, intermediaries to such facilitators or correspondents, and facilitators or correspondents to insurance companies in rural areas. Entry 39A exempts services by an intermediary of financial services in an IFSC located in a multi services SEZ when supplied to a customer outside India for international financial services in currencies other than the Indian rupee, and specifies qualifying intermediaries by regulatory recognition, foreign resident treatment, insurance registration, or securities regulator permission.</description>
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