List of All Services Exempted in GST, List of Services at NIL Rate in GST

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List of Services Exempted in GST Updated till August 22nd, 2017 (22-08-2017). Service Tax Exemptions in GST 2017:  Service Tax Exemptions to be continued in GST as decided by GST Council. The Goods and Service Tax (GST) Council on Friday (19th May 2017) is decided GST Rates on Services. Recently we provide GST Rates for Services 2017: List of all services Taxable in GST Regime. In this article we provide list of all services exempted from tax in GST Regime. Here you may check and download full list of Services Exempted in GST in PDF Format.

In GST Council Meeting held on 19th May 2017 in Srinagar GST Council Exempted Healthcare and education services in GST Regime. Most service structures will remain as is, said sources. This implies services will become cheaper in some segments. Finance minister Arun Jaitley, at a presser in Srinagar, listed out the details, which were:

List of All Services Exempted in GST

Amendment to list of Exempted Services

Central Government vide Notification No.12/2017- Central Tax (Rate), dated the 28th June 2017 provided the list of services exempted under GST regime. In this regard to add further exemption to 3 more services therein, Central Government vide Notification No. 21/2017-Central Tax (Rate), dt. 22-08-2017 has amended the aforesaid notification to provided exemptions from GST to the following services:

Description of ServicesRate (%)Condition
Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.NilProvided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017.
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or marginNilNil
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.NilNil

Further, amendment is made to change the scheme for which exemption from tax will be given. Earlier, service of general insurance under Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme was exempt. Now, by this notification it has been substituted by Restructured Weather Based Crop Insurance Scheme (RWCIS)

Similarly, service of general insurance under National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) was exempt. Now, by this notification it has been substituted by Pradhan Mantri Fasal BimaYojana (PMFBY) [Notification No. 21/2017-Central Tax (Rate), dt. 22- 08-2017]

List of All Services Exempted in GST

Updated till 3rd July 2017 (03-07-2017)

S.No.Description of ServicesRate
1Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.Nil
2Services by way of transfer of a going concern, as a whole or an independent part thereof.Nil
3Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Nil
4Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.Nil
5Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Nil
6Services by the Central Government, State Government, Union territory or local authority excluding the following services—

  • (a)  services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
  • (b)  services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  • (c)  transport of goods or passengers; or
  • (d)  any service, other than services covered under entries (a) to (c) above, provided to business entities.
Nil
7Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year.

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

(a)  services-

  • (i)  by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
  • (ii)  in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  • (iii)  of transport of goods or passengers; and

(b)  services by way of renting of immovable property.

Nil
8Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

(i)  by the Department of Posts by way of speed post, express parcel post, life insurance, and agen- cy services provided to a person other than the Central Government, State Government, Union territory;

(ii)  in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii)  of transport of goods or passengers.

Nil
9Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:

Provided that nothing contained in this entry shall apply to –

  • (i)  services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
  • (ii)  services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  • (iii)  transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the con- sideration charged for such service does not exceed five thousand rupees in a financial year.

Nil
10Services received from a provider of service located in a non- taxable territory by –

  • (a)    the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
  • (b)    an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
  • (c)  a person located in a non-taxable territory:

Provided that the exemption shall not apply to –

(i)  online information and database access or retrieval services received by persons specified in entry

(a) or entry (b); or

(ii) services by way of transportation of goods by a vessel from a place outside India up to the cus- toms station of clearance in India received by persons specified in the entry.

Nil
11Services provided by way of pure labour contracts of construction, erection, commissioning, instal- lation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.Nil
12Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.Nil
13Services by way of renting of residential dwelling for use as residence.Nil
14Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (here- inafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:

Provided that nothing contained in entry (b) of this exemption shall apply to,-

  • (i)  renting of rooms where charges are one thousand rupees or more per day;
  • (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;
  • (iii)renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
Nil
15Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.Nil
16Transport of passengers, with or without accompanied belongings, by –

  • (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Ben- gal;
  • (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, ex- cluding tourism, conducted tour, charter or hire; or
  • (c) stage carriage other than air-conditioned stage carriage.
Nil
17Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:

Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Nil
18Service of transportation of passengers, with or without accompanied belongings, by—

(a)railways in a class other than—

  • (i) first class; or
  • (ii) an air-conditioned coach;

(b)  metro, monorail or tramway;

(c)  inland waterways;

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

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

Nil
19Services by way of transportation of goods-

(a)  by road except the services of—

  • (i)  a goods transportation agency;
  • (ii)  a courier agency;

(b)  by inland waterways.

Nil
20Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.Nil
21Services by way of transportation by rail or a vessel from one place in India to another of the following goods:

  • (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis- hap;
  • (b)  defence or military equipments;
  • (c)  newspaper or magazines registered with the Registrar of Newspapers;
  • (d)  railway equipments or materials;
  • (e)  agricultural produce;
  • (f)  milk, salt and food grain including flours, pulses and rice; and
  • (g)  organic manure.
Nil
22Services provided by a goods 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 mis- hap; or
  • (h)  defence or military equipments.
Nil
23Services by way of giving on hire –

  • (a)  to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
  • (b)  to a goods transport agency, a means of transportation of goods.
Nil
24Service by way of access to a road or a bridge on payment of toll charges.Nil
25Services by way of loading, unloading, packing, storage or warehousing of rice.Nil
26Transmission or distribution of electricity by an electricity transmission or distribution utility.Nil
27Services by the Reserve Bank of India.Nil
28Services by way of:

(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex- change or amongst banks and such dealers.

Nil
29Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).Nil
30Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.Nil
31Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).Nil
32Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).Nil
33Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).Nil
34Services provided by the Securities and Exchange Board of India set up under the Securities and Ex- change Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securi- ties and to promote the development of, and to regulate, the securities market.Nil
35Services by an acquiring bank, to any person in relation to settlement of an amount upto two thou- sand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, finan- cial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.

Nil
36Services of general insurance business provided under following schemes –

  • (a) Hut Insurance Scheme;
  • (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
  • (c)  Scheme for Insurance of Tribals;
  • (d)  Janata Personal Accident Policy and Gramin Accident Policy;
  • (e)  Group Personal Accident Policy for Self-Employed Women;
  • (f)  Agricultural Pumpset and Failed Well Insurance;
  • (g)  premia collected on export credit insurance;
  • (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
  • (i)  Jan Arogya Bima Policy;
  • (j)  National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
  • (k)  Pilot Scheme on Seed Crop Insurance;
  • (l)  Central Sector Scheme on Cattle Insurance;
  • (m)  Universal Health Insurance Scheme;
  • (n)  Rashtriya Swasthya Bima Yojana;
  • (o)  Coconut Palm Insurance Scheme;
  • (p)  Pradhan Mantri Suraksha BimaYojna;
  • (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
Nil
37Services of life insurance business provided under following schemes-

  • (a) Janashree Bima Yojana;
  • (b) Aam Aadmi Bima Yojana;
  • (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;
  • (d) Varishtha Pension BimaYojana;
  • (e) Pradhan Mantri Jeevan JyotiBimaYojana;
  • (f) Pradhan Mantri Jan DhanYogana;
  • (g) Pradhan Mantri Vaya Vandan Yojana.
Nil
38Services by way of collection of contribution under the Atal Pension Yojana.Nil
39Services by way of collection of contribution under any pension scheme of the State Governments.Nil
40Services by the following persons in respective capacities –

  • (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
  • (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
  • (c)  business facilitator or a business correspondent to an insurance company in a rural area.
Nil
41Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.Nil
42Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.Nil
43One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.Nil
44Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.Nil
45Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.Nil
46Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

  • (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
  • (b) a period of three years has not elapsed from the date of entering into an agreement as an incu- bate.
Nil
47Services provided by-

(a) an arbitral tribunal to –

  • (i)  any person other than a business entity; or
  • (ii)  a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

  • (i)  an advocate or partnership firm of advocates providing legal services;
  • (ii)  any person other than a business entity; or
  • (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the- case of special category states) in the preceding financial year;

(c)  a senior advocate by way of legal services to-

  • (i)  any person other than a business entity; or
  • (ii)  a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.
Nil
48Services by a veterinary clinic in relation to health care of animals or birds.Nil
49Services provided by the Central Government, State Government, Union territory or local authority by way of- tt

  • (a) registration required under any law for the time being in force;
  • (b) testing, calibration, safety check or certification relating to protection or safety of workers, consum- ers or public at large, including fire license, required under any law for the time being in force.
Nil
50Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepre- neurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Nil
51Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.Nil
52Services of public libraries by way of lending of books, publications or any other knowledge-enhanc- ing content or material.Nil
53Services provided by the Goods and Services Tax Network to the Central Government or State Gov- ernments or Union territories for implementation of Goods and Services Tax.Nil
54Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.Nil
55Services by an organiser to any person in respect of a business exhibition held outside India.Nil
56Services by way of sponsorship of sporting events organised –

  • (a) by a national sports federation, or its affiliated federations, where the participating teams or indi- viduals represent any district, State, zone or Country;
  • (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
  • (c) by the Central Civil Services Cultural and Sports Board;
  • (d) as part of national games, by the Indian Olympic Association; or
  • (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
Nil
57Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

  • (a) agricultural operations directly related to production of any agricultural produce including cultiva- tion, harvesting, threshing, plant protection or testing;
  • (b)  supply of farm labour;
  • (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
  • (d)  renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
  • (e)  loading, unloading, packing, storage or warehousing of agricultural produce;
  • (f)  agricultural extension services;
  • (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
Nil
58Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.Nil
59Services by way of slaughtering of animals.Nil
60Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.Nil
61Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.Nil
62Services by a foreign diplomatic mission located in India.Nil
63Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.Nil
64Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.Nil
65Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidat- ed damages is payable to the Central Government, State Government, Union territory or local author- ity under such contract.Nil
66Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.Nil
67Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.Nil
68Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.Nil
69Services provided –

(a)  by an educational institution to its students, faculty and staff;

(b)  to an educational institution, by way of,-

  • (i)  transportation of students, faculty and staff;
  • (ii)  catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
  • (iii)  security or cleaning or house-keeping services performed in such educational institution;
  • (iv)services relating to admission to, or conduct of examination by, such institution; upto higher secondary:

Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

Nil
70Services provided by the Indian Institutes of Management, as per the guidelines of the Central Gov- ernment, to their students, by way of the following educational programmes, except Executive Devel- opment Programme: –

  • (a)     two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) con- ducted by the Indian Institute of Management;
  • (b)      fellow programme in Management;
  • (c)      five year integrated programme in Management.
Nil
71Services provided to a recognised sports body by-

  • (a)    an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
  • (b)      another recognised sports body.
Nil
72Any services provided by, _

(a) the National Skill Development Corporation set up by the Government of India;

(b)  a Sector Skill Council approved by the National Skill Development Corporation;

(c)  an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-

  • (i)  the National Skill Development Programme implemented by the National Skill Development Corporation; or
  • (ii)  a vocational skill development course under the National Skill Certification and Monetary Re- ward Scheme; or
  • (iii)  any other Scheme implemented by the National Skill Development Corporation.
Nil
73Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initia- tive Scheme.Nil
74Services provided by training providers (Project implementation agencies) under Deen Dayal Upad- hyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.Nil
75Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Gov- ernment, Union territory administration.Nil
76Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.Nil
77Services by way of-

  • (a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;
  • (b) services provided by way of transportation of a patient in an ambulance, other than those speci- fied in (a) above.
Nil
78Services provided by operators of the common bio-medical waste treatment facility to a clinical estab- lishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.Nil
79Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lava- tories, urinal or toilets.Nil
80Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –

  • (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 five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential com- plex.
Nil
81Services by an artist by way of a performance in folk or classical art forms of-

  • (a)  music, or
  • (b)  dance, or
  • (c)  theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Nil
82Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.Nil
83Services by way of training or coaching in recreational activities relating to:

  • (a)  arts or culture, or
  • (b)  sports by charitable entities registered under section 12AA of the Income-tax Act.
Nil
84Services by way of right to admission to-

  • (a) circus, dance, or theatrical performance including drama or ballet;
  • (b) award function, concert, pageant, musical performance or any sporting event other than a rec- ognised sporting event;
  • (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.
Nil
85Services provided to the United Nations or a specified international organization is exempt by way of refund.Nil
86Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.Nil
87Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of serviceNil

Note: The above list includes services excempt from CGST/IGST.

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9 COMMENTS

  1. Without the Opinion of Indian Citizen how the government has taken the steps to Implement Of GST firstly Government has to Increase Their Salary other wise Price of All the products i think it is like HITLER Decision

  2. I WANTS CERALS OR HULD RATE OF TAX
    2. SIMPLE INOVICE WORK SHEET
    3 SMALL BUSINEES DEALERS HOW FILE GST RETURN
    4 RETAIL SALES HOW TO UP LOAD AND GST RATE OF TAXES AND HSN CODE LIST REQUIRED

    • please require for all agricultural seeds commission based or purchased by former or seed company gst is compulsory are not and sales of seeds poultry forms codes are required and taxable are not gst is compulsory

  3. Good coverage.
    Hospitals are liable to register or not if gross receipts exceeds Rs. 20 Lakhs
    Books of Accounts maintenance are required for Composition scheme dealer or not.

  4. I am a 71 years old individual senior citizen conducting soft skills training programs at irregular intervals on a free lance basis to managers of a private bank in India, getting paid per program conducted. My aggregate turnover is below 20 lakhs per annum. Am I exempted from charging GST as per exemption 47 (c) (ii) or any other proviso ? If I have to charge GST , what is the procedure for individual GST registration in my name at Kolkata?
    Request your urgent inputs in the matter.
    Thanking you,

  5. I,m an accountant in the Institution, We have already taken 12AA to IT. Is GST applied on the Institute? GST registration is compulsory?
    All services we take to other agency/ company, they demand GST number, how we can solve the problem.

    please give the suggestion.

    thanking you

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