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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>GST exemption for collection of contributions under Atal Pension Yojana treats the activity as a non-taxable service.</h1> 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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