Exemption from GST: services by the provident fund body to covered members are treated as GST-exempt. Services supplied by the Employees Provident Fund Organisation to persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 are treated as exempt from GST; the entry identifies the supplier class, recipient class, and exempt tax treatment.
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.
Exemption from GST: services by the provident fund body to covered members are treated as GST-exempt.
Services supplied by the Employees Provident Fund Organisation to persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 are treated as exempt from GST; the entry identifies the supplier class, recipient class, and exempt tax treatment.
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