GST Exemption for Services by Certain Bodies: Entries 30, 31, 31A, and 31B Explained
Services provided by specific bodies under certain acts are exempt from GST. Entry 30 exempts services by the Employees' State Insurance Corporation to individuals governed by the Employees' State Insurance Act, 1948. Entry 31 exempts services by the Employees Provident Fund Organization under the Employees Provident Funds Act, 1952. Entry 31A exempts services by the Coal Mines Provident Fund Organization under the Coal Mines Provident Fund Act, 1948. Entry 31B exempts services by the National Pension System Trust to its members, with consideration in the form of an administrative fee.
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