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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>Services auxiliary to financial services classification clarifies categories, inclusions and exclusions for GST treatment and compliance.</h1> The classification enumerates SAC codes for services auxiliary to financial services (excluding insurance and pensions), naming categories such as investment banking, brokerage and securities, portfolio management (except pension funds), trust and custody, financial market administration, financial consultancy, foreign exchange, transaction processing and clearing, and an other auxiliary services residual. For each code the notes list included activities and specific exclusions to delineate boundaries between related service codes, aiding consistent GST categorisation and compliance.

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