Heading 9971
Services – Exemption from GST
GST
Omitted
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Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by the Reserve Bank of India.
Definition
(zy) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
Clarification
* GST on service supplied by State Govt. to their undertakings or PSUs by way of
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