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Exemption From GST

Certain goods are kept under nil or 0% GST rate to benefit the masses. The following infographic will tell you what items are exemptions under GST.

Other special cases-

  • Supply to Canteen Stores Department (CSD) (Owned by Ministry of Defence)= CSD will enjoy 50% concession on applicable GST (no concession on Compensation Cess) paid on the notified goods or services or both received by them.

  • Sales by CSD to Unit Run Canteens/final consumer and sales by Unit Run Canteens to final consumer are exempted from GST

An entire list of GST rates on goods declared on 18th May 2017 and on 3rd June 2017 is available on CBEC website. The following table includes all the above information:

Services 0% Services by Government or a local authority excluding the following services—

(i) Post office -speed post, express parcel post, life insurance, and agency services provided to a person other than Government;

(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; or

(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.

RBI


Foreign diplomatic mission located in India

Cultivation of plants and rearing of all animals, except the rearing of horses

Access to a road or a bridge on payment of toll charges

Transmission or distribution of electricity by an electricity transmission or distribution utility

Renting of residence building for use as residence Transportation of goods


(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;


Vet clinic

Services of an arbitral tribunal to

(i) any person ( not a business)

(ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial year


A partnership firm or an individual advocate (not a senior advocate), giving legal services to-

(i) another partnership firm or an individual advocate providing legal services

(ii) any person (not a business)

(ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial year GST does not apply to a senior advocate who provides legal services to-

(i) any person

(ii) a business entity


Education (pre-school to high secondary) including-

(i) transportation of students, teachers and staff;

(ii) mid-day meals and other catering

(iii) security and  house-keeping services performed in schools

(iv) admission to, or conduct of examination by, such institution upto higher secondary.


Performance in folk or classical

(i) music, or (ii)dance, or (iii)theatre, if the consideration charged is less than Rs. 1,50,000

No exemption if the artist is giving services as a brand ambassador

Independent journalist, Press Trust of India or United News of India collecting or providing news


Hiring out to-

  • State transport- A vehicle to carry more than 12 passengers (bus)

  • Goods transport agency, to transport goods (truck) transportation of goods  


Transport of passengers, 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 Bengal;

(b) Non AC contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire (Kolkata to Joka jeeps)

(c) Non Ac horse carriage

  • Health care services by a clinical establishment, a doctor or para-medics

  • Ambulances

New Exemption:

Services provided by the (GSTN) to the Goverenemt (Centre or State)

Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place  


Renting of rooms with charges less than Rs. 1,000 per day Transport of following goods in goods carriage-

(a) agricultural produce;

(b) goods, where gross amount charged is less than Rs. 1,500

(c) goods, where gross amount charged for all goods for a single consignee is less than Rs. 750

(d) milk, salt and food grain, newspapers


Loading unloading, packing, storage or warehousing of rice Admission to, –

(i) circus, dance, or theatrical performance including drama or ballet;

(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event

(iii) recognized sporting event where admission price is less than Rs 250 per person

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