Services provided by Specified Bodies [Entry 30,31,31A & 31B] - GST Ready Reckoner - GST

Exemption Entry 30 Services by the Employees State Insurance Corporation to persons governed under the Employees State Insurance Act, 1948 is exempt. Explanation The term person is not defined under ESIC Act 1948, instead insured person is defined by Section 2(14) to mean a person who is or was an employee in respect of whom contributions are or were payable under this Act and who is, by reason thereof, entitled to any of the benefits provided by this Act; Example Insurance related services provided by Employee State Insurance Corporation to its employees are exempt. Exemption Entry 31 Services provided by the Employees Provident Fund Organization to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 is exempt. Example The Employees Provident Fund Organization provides finance related services to its employees; such services are exempt. Exemption Entry 31A Services by coal mines provident fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous provisions act 1948 is exempt. Exemption Entry 31B Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.