GST exemption for collection services: contributions collected for state pension schemes are treated as non-taxable services. Services by way of collection of contributions under any State Government pension scheme are exempt from GST under Headings 9971 or 9991, so collection services performed for such schemes are treated as non-taxable and do not attract GST.
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 services: contributions collected for state pension schemes are treated as non-taxable services.
Services by way of collection of contributions under any State Government pension scheme are exempt from GST under Headings 9971 or 9991, so collection services performed for such schemes are treated as non-taxable and do not attract GST.
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