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        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.

        <h1>Exemption from GST for National Pension System trust services: administrative fees charged to members are not taxable.</h1> Services provided by the National Pension System Trust to its members in consideration of an administrative fee are classified under Heading 9971 or Heading 9991 and are exempt from GST, reflecting an express grant of exemption for pension-trust administrative services under the specified headings.

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