Home Schedules GST Services - General Exemption from GST - CGST / UTGST / SGST / IGST This
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Heading 9971 or Heading 9985 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services by the following persons in respective capacities (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.
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