Notification No. 29/2018
Date: December 31, 2018
Subject: Expansion of IGST exemptions for transport, banking, and rehabilitation services.
Description:
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.
Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).