Exempted services in GST update till date

Entry No.1

Chapter 99

–       CG

–       SG

–       12AA entity

–       Age 60 or more

–       Upto 25000 PMM including boarding, lodging & maintenance.

–       Renting of religious place by

An entity registered in section 12AA or 10(23C)(5) of Income tax Act

Body or authority covered under 10(23BBA) of Income tax Act

Except

– Room rent is Rs. 1000 or more per day

– Community hall/mandap rent Rs. 10000 or more per day

– Renting of shop /business place rent is Rs. 10000 or more.

–       Art or Culture

–       Sports

By entities registered in sec 12AA of IT Act

AAR- M/s. Super Wealth Financial Enterprises (P) Ltd.

–       Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)

–       Aircraft or Vessel

–       Transport of goods/passenger

–       Any Service other than the above to a business entity

–       Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)

–       Aircraft or Vessel

–       Transport of goods/passenger

–       Renting of Immovable property

–       Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)

–       Aircraft or Vessel

–       Transport of goods/passenger

–       Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)

–       Aircraft or Vessel

–       Transport of goods/passenger

[In case of Continuous Supply Annual Amount is 5000 or less]

–       Registration required any law

–       Certification related to protection or safety

The exemption is limited to tax payable only.

Right to collect Royalty on behalf of SG on the minerals dispatched by mining leaseholders.

–       Non-AC contract carriage other than radio taxi

–       Non-AC stage carriage.

–       Metro, monorail or tramway

–       inland waterways

–       public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

–       metered cabs or auto rickshaws (including e-rickshaws).

–       By GTA

–       ByCourier

By inland waterways.

transport agency, by way of

transport in a goods carriage of –

(a) agricultural produce;

(b) goods, where consideration

charged for the transportation of

goods on a consignment

transported in a single carriage

does not exceed one thousand five

hundred rupees;

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments.

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

or Heading 9973

–       To state transport undertaking a vehicle with capacity of more than 12 passenger.

–       GTA for transportation of goods.

–       A person for the transportation of Student, faculty & staff of educational institute(pre school to high school )

or Heading 9985

–       Agricultural operation Directly related to production of AP.

–       Supply of farm labour

–       processes carried out at an agricultural farm (which doesn’t changes the essential characterstics)

–       renting or leasing of agro

–       machinery or vacant land with or without a structure incidental to its use;

–       loading, unloading, packing, storage or warehousing of agricultural produce

–       agricultural extension services

–       services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce

–       services by way of fumigation in a warehouse of agricultural produce

any   other Heading of Section

8 and

Section 9

–       Sale purchase of foreign currency amongst banks or authorised dealers.

or Heading 9991

Provided to members of Army, Naval & Air force by their GIF.

or Heading 9991

or Heading 9991

or Heading 9991

or Heading 9991

or 9991

or 9991

or Heading 9991

or Heading 9991

–       Any person other than business entity having turnover of more than 20 lac (10 lac)

–       CG/SG/UT/LA/GA/GE

b) By partnership firm or individual advocate except senior advocate by way of legal services:

– to other advocate or firm

– any person other than business entity having turnover of more than 20(10) lac.

– CG/SG/UT/LA/GA/GE

c) By senior advocate to

– any person other than business entity having turnover of more than 20(10) lac.

– CG/SG/UT/LA/GA/GE

providing news by an independent journalist, Press Trust of India or United News of India.

b)    By an educational institution by way of conduct of entrance examination(inserted from 25-1-2018 via 2/2018 CTR

c)    To an educational institute from pre to HSS

–       transportation of its students, staff and faculty.

–       Catering

–       House-keeping / cleaning / Security.

d)    To any educational institute

– services relating to admission to or conduct of examination

e)    To any institution providing pre to HSS or education as a part of an approved vocational education course.

– Supply of online education journals or periodicals.

or Heading 9996

–       Player, referee, coach, or team manager

–       Another recognized body.

or Heading 9983 or Heading 9991

–       NSDC set by GoI

–       Sector Skill Council(SSC) by NSDC

–       Assessment agency approved by SSC or NSDC

–       Training partner approved by SSC or NSDC relation to specific services.

or Heading 9985

or Heading 9992

–       Health care by Clinical establishment

–       Transportation of patient in an ambulance.

(a) as a trade union;

(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or

(c) up to an amount of [seven thousand five hundred]61 rupees per month per member in a housing society or a residential complex.