Microlesson · 5-min read

Services by Specified Bodies (ESIC, EPFO, CMPF, NPS Trust) – Entries 30, 31, 31A, 31B

# Services Provided by Specified Statutory Bodies

Entry	Service Provider	Recipient / Scheme
30	Employees' State Insurance Corporation (ESIC)	Persons governed under the ESI Act, 1948
31	Employees' Provident Fund Organisation (EPFO)	Persons governed under EPF & MP Act, 1952
31A	Coal Mines Provident Fund Organisation (CMPFO)	Persons governed under Coal Mines PF & MP Act, 1948
31B	National Pension System (NPS) Trust	Its members, against consideration in form of administrative fee

## Key Points

The exemption is statutory-body specific – services by private PF trustees or pension managers are NOT covered here.
For Entry 31B, the consideration must be in the form of an administrative fee – other charges may be taxable.

Worked example

### Example 1

Example: EPFO collects administration charges from a member's account → EXEMPT under Entry 31.

### Example 2

Example: NPS Trust charges an administrative fee to subscribers → EXEMPT under Entry 31B.

Extending Entry 31 exemption to private superannuation fund administrators.
Treating non-administrative income of NPS Trust (e.g., investment-linked fees) as exempt – Entry 31B is restricted to administrative fee.

Reference: Entries 30, 31, 31A, 31B — Notification No. 12/2017-CT(R)

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