GST exemption for collection of contributions under Atal Pension Yojana treats the activity as a non-taxable service. Exemption from GST applies to services consisting of the collection of contributions under the Atal Pension Yojana, which are classified under Heading 9971 or Heading 9991 as non-taxable exempt services for GST purposes.
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 collection of contributions under Atal Pension Yojana treats the activity as a non-taxable service.
Exemption from GST applies to services consisting of the collection of contributions under the Atal Pension Yojana, which are classified under Heading 9971 or Heading 9991 as non-taxable exempt services for GST purposes.
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