Central Government vide Notification No. 20/2015-ST, applicable w.e.f. 21st October, 2015, has made following changes in Mega Exemption Notification:-

1. Exemption benefit has been extended to advancement of Yoga when imparted by entities registered under 12AA of the Income Tax Act, 1961.
2. Earlier, any service provided by business facilitator or business correspondents to any banking company in rural area were exempted irrespective of the type of account and nature of activities.

Now exemption will be available only in regard to a Basic Savings Bank Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company’s rural area branch, by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding.

Further, vide this amendment, intermediaries to business facilitator or business correspondents have also been covered under the said exemption.