GST exemption for provident fund services provided to members governed by the Coal Mines Provident Fund Act. Services provided by the Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 are treated as exempt supplies for GST purposes, the exemption having been incorporated into the GST schedule by notification.
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.
GST exemption for provident fund services provided to members governed by the Coal Mines Provident Fund Act.
Services provided by the Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 are treated as exempt supplies for GST purposes, the exemption having been incorporated into the GST schedule by notification.
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