Gst exempted services

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hi

Exemption list of services under gst entry no.27 services by way of extending deposits loans or advances and consideration by way of interest or discount 

is this exemption  available only  to banks?

TIA 

Replies (2)
exemption is available to all.
S.No 27 N.NO 12/2017 Central Tax ( Rate)

EXEMPTED TO BOTH Supplier & Recepient' who is getting interest

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