GST Exemptions Charts for November 18 CA Students

1. EWE CLASSES
A STEP TO BUILD A TAX EXPERT
CA-INTER TAXATION
BY
YOGESH RAHEJA
CA (All India Rank 6, 1st Rank in North India),
CS Topper, M.Com
North India Highest Marks in Taxation Paper
PRESENTS
LISTING OF EXEMPTIONS UNDER GST
(NOVEMBER, 2018 ATTEMPT)

2. EXEMPTIONS UNDER GOODS AND SERVICES TAX (GST)
Sr. No. Particulars No. of Exemptions
1 Government Related Exemptions 29
2 Transportation of Goods or Passengers Related 13
3 Renting Related Exemptions 5
4 Pure Labour Services Related Exemptions 2
5 Insurance Related Exemptions 6
6 Recreational Services Related Exemptions 8
7 Health Care Services Related Exemptions 4
8 Agriculture Related Exemptions 6
9 Sports, Training and Education 7
10 Other Services Exemptions under GST Law 18
11 Specific Exemptions under IGST 4
Total No. of Exemptions 102
PREPARED BY:
YOGESH RAHEJA
CA (All India Rank 6, 1st
Rank in North India), CS Topper, M.Com
North India Highest Marks in Taxation Paper
EWE Classes, 1/56A, First Floor, Near Gurudwara, Laxmi Nagar, Delhi – 92,
+91-99581 48476, +91-85060 49347, +91-96549 77731
1

3. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
GOVERNMENT EXEMPTIONS UNDER GST (29 Exemptions)
To Government By Government
 Pure Labour Services TO Government in relation to functions of Municipality and
Panchayat (3), Composite Supply of goods & services where goods are < = 25% (3A)
 Services TO Government by GSTN (51);
 Services TO Government with respect to any training program for which expenditure is
borne by government (72);
 Services TO Government in relation to any Insurance Scheme for which premium is paid
by Government (40);
 Services to CG, SG by Fair Price Shop where commission or margin is paid (11A).
 Work Contract Services supplied by Government Entity (Set up by an Act or 90% or
more control of Govt.) to CG, SG where consideration is paid by way of Grant (9C).
TAXABLE in
All cases (6)
EXEMPT in
All cases
Renting of Immovable
Property (7)
Other
Services (6, 7)
 Speed Post,
 Express Parcel Post
 Life Insurance
 Agency Services
 Services in relation to
vessel or aircraft
 Transportation of
Goods and Passengers.
 In relation to functions of Municipality
or Panchayat (4 and 5);
 Govt. to Govt. Services (8).
 Telecom Operators for use of
Spectrum (42).
 Use of natural resources to
agriculturist (63 and 64).
 Registration, Testing for safety, Fire
License, Liquidated damages payable
to government (47, 62)
 Passport, VISA, Driving License, Birth
and Death Certificate (61).
 Services in relation to inspection &
container stuffing after officer hours in
relation to export & import (65).
 SG Industrial Development
Corporation or entities >= 50%
controlled by CG or SG to Industrial
Units or to financial business units in
relation to payment of One Time
Upfront Fees in relation to long-term
lease of property to Industrial Units (>
= 30 years) (41).
 Deputing officers for container stuffing
office hours or holidays.
Taxable only in case of a
Business Entity
irrespective of its
Turnover
If Business Entity is
registered:
RCM will apply
If Business Entity is
Unregistered:
NCM will apply
All other services
are taxable in case
of such Business
Entities whose
turnover in
preceding financial
year is > INR 20
lakhs (INR 10 lakhs
in Special Category
States) if value
exceeds INR 5,000
(9).
RCM will apply
NCM will apply
Government means Central
Government, State Government,
Union Territory, Local Authority and
for the purpose of entry 3, 4, 5, also
include Government Authority.
Connected Exemptions
(26, 30, 31, 32, 33, 37,
38):
SERVICES to ANY
PERSON BY:
RBI, ESI, EPFO, IRDA,
AND SEBI, Atal Pension
Scheme, SG Pension
Scheme
2

4. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
TRANSPORTATION (13 Exemptions)
GOODS PASSENGERS
ROAD (15, 17) RAIL & VESSEL (17) AIRCRAFT (15)
1. NON-AC Contract
Carriage other than
Radio Taxi, Charter, Hire,
tourism;
2. NON-AC Stage Carriage;
3. Metered Cab, Auto
Rickshaw & E-Rickshaw.
RAIL:
1. Railway Other than 1
st
Class or
A/C Coach;
2. Metro, Mono, Tramway.
VESSEL:
Inland Waterways, Public transport
in vessel within India except Tourism
To and From:
8 Special
Category North
East States +
Bagdogra in West
Bengal
ROAD (18, 21, 21A) RAIL (20) VESSEL (18, 19B, 20) AIR (19, 19A)
1. Other than GTA;
2. Exemptions in case
of GTA:
“Refer RCM Chart”
Note: Courier and
Speed Post services
are Taxable.
1. Transportation of
Agricultural produce, Milk,
Salt, Food-grain (including
pulses, rice, flour), Organic
manure, Newspaper, Relief
material to victims, Defence
goods, Railway Equipments
and Material
1. Inland Waterways;
2. Indian Customer
Station to Outside
India (19B) till
30.09.2018
3. Transportation of:
“Goods listing same as in
case of Railways”
1. From Outside India to
Custom Station (19);
2. Indian Customer
Station to Outside India
till 30.09.2018.
Access to Road or Bridge by payment
of Toll Charges/Annuity (23, 23A)
 Supply of Services (transportation, loading, unloading, packing etc.)
associated with Transit Cargo to Nepal and Bhutan (9B).
 To CG by way of transportation by air to or from Regional
Connectivity Airport upto three years where amount paid via
viability gap funding (16).
3

5. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
RENTING RELATED (5 Exemptions)
HOUSE PROPERTY (12):
Residential Dwelling for
Residential Use
MOTOR VEHICLE (22):
Rented to GTA; Rented to
STU > 12 Passengers;
To Transporter providing
service to Educational
Institution which are
SCHOOL
Renting of Precincts of a religious place
managed or owned by entity registered
the Income tax Act except where room
charges => Rs. 1000 per day or hall/Shop
renting is => Rs. 10,000 per day/ per
month (13)
(Note: Conduct of Religious Ceremony
is also exempt)
Services by Hotel, Inn, Guest
House, Club, Campsite for
residential purpose where
price is = < Rs. 1,000 per day
(14)
PURE LABOUR CONTRACTS (2 Exemptions)
Construction, Installation
REPAIR under HOUSING
for ALL or under Pradhan
Mantri Awas Yojan (10)
Construction, Erection and
Installation, REPAIR, pertaining
to a Single Residential Unit
otherwise than a Residential
Complex (11)
INSURANCE SERVICES (6 Exemptions)
Services provided by way
of annuity under NPS
Scheme (28)
Army, Naval Air Force
Group Insurance services
to Force (29, 29A)
Life Insurance/ re-insurance (36,
36A):
 Janashree Bima Yojana, Aam
Admi Bima Yojana, Jan Dhan
Yojana, Jeevan Jyoti, Vyay
Vandan;
 Varishta Pension Bima,
 Life micro-Insurance Product
cover upto INR 2,00,000.
General Insurance/Re-
insurance (35, 36A)
 Hut, Cattle, Agriculture
pumpset, Export Credit
Insurance, Pradhan Mantri
Suraksha/ Fasal bima Yojana
etc.
Leasing of assets by IRFC to
Indian Railway (43)
4

6. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
HEALTH CARE SERVICES – (4 Exemptions)
Sr. No. Exemption
46 Services by a VETERINARY CLINIC in relation to health care of animals or birds.
73 Services provided by the CORD BLOOD BANK by way of preservation of stem cells or any other service in
relation to such preservation.
74 Services by way of:
(A) HEALTH CARE SERVICES by a clinical establishment, an authorized medical practitioner or paramedics.
(B) Services provided by way of TRANSPORTATION OF A PATIENT in an ambulance, other than those
specified in (a) above.
75 Services provided by operators of the COMMON BIO-MEDICAL WASTE TREATMENT facility to a clinical
establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
Recreational Services (8 Exemptions)
ADMISSION RELIGIOUS
TOUR
TRAININGPERFORMANCE
Services by way of admission to
a museum, national park,
wildlife sanctuary, tiger
reserve, zoo or protected
monuments, FIFA 2017
(admission, by or to FIFA) – (9A,
79, 79A, 82)
Services by way of right to
admission to (upto INR 500 per
person consideration) – (81)
- Circus, dance, or theatrical
performance including drama
or ballet.
- Award function, concert,
pageant, musical
performance or any sporting
event, planetarium.
Services by way of
training or coaching
in recreational
activities relating to
arts or culture or
sports by charitable
entities registered
under section 12AA
of the Income-tax
Act. – Serial No. 80
Services by an artist by
way of a performance
in folk or classical art
forms of Music, dance
or theatre, if the
consideration charged
for such performance
is not more than one
lakh and fifty thousand
rupees (upto INR 1.50
lakhs).
Note:
Brand Ambassador is
not exempted. – (78)
Services by a specified
organization (Kumaon
Mandal and HAJ) in
respect of a religious
pilgrimage facilitated
the Government of
India, under bilateral
arrangement. – Serial
No. 60
5

7. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
AGRICULTURE RELATED SERVICES (6 Exemptions):
Sr. No. Exemption
54, 53A Services relating to CULTIVATION OF PLANTS and REARING 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
cultivation, 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 AND 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) AGRICULTURE EXTENSION services;
(g) Services by any Agricultural Produce Marketing Committee (APMC) or Board or services provided by a
commission agent for sale or purchase of agricultural produce.
(h) Services by way of fumigation (“purification by chemical operations”) in a warehouse of
agricultural produce (53A)
55 Carrying 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.
57 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of FRUITS AND
VEGETABLES which do not change or alter the essential characteristics of the said fruits or vegetables.
58 Services 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.
24 RICE: STORAGE, PACKING, LOADING AND UNLOADING
6

8. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
SPORTS, TRAINING AND EDUCATION (7 Exemptions)
SPORTS TRAINING EDUCATION
Serial No. 53
Services by way of SPONSORSHIP
of SPORTING EVENT organized –
(A) SPORTS FEDERATION.
(B) ASSOCIATIONS OF SCHOOLS
OR UNIVERSITIES.
(C) CENTRAL CIVIL SERVICES
SPORTS BOARD.
(D) NATIONAL GAMES UNDER
OLYMPIC
(E) UNDER PANCHAYAT YUVA
KREEDA KHEL ADBHIYAN.
Serial No. 69
Any services provided by, _
(a) the National Skill Development
Corporation (NSDC) set up by the
Government of India;
(b) a Sector Skill Council (SSC)
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
..Schemes implemented by NSDC.
Serial No. 66
Services provided –
(a) BY AN EDUCATIONAL INSTITUTIONS
to its students, faculty and staff;
(aa) Entrance Examination Fees
taken by an Educational Institution.
(b) TO AN EDUCATIONAL
INSTITUTIONS, 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
HOUSEKEEPING services performed in
such educational institution;
(iv) Services relating to ADMISSION to,
or CONDUCT of EXAMINATION by,
such institution; upto higher secondary.
(v) Supply of Online Education
Journals and Periodicals.
IMPORTANT:
(i), (ii), (iii) and (iv) of (b) will apply to
Schools only.
(v) of (b) will apply to colleges having
education as a part of curriculum
recognized by Indian Law.
Serial No. 68
Services provided to a
RECOGNISED SPORTS BODY by:
(a) An individual as a player,
referee, umpire, coach,
COMMENTATOR or team
manager for participation in a
Serial No. 70
Services of ASSESSMENT BODIES
empanelled centrally by the
Directorate General of Training,
Ministry of Skill Development and
Entrepreneurship by way of
assessments under the Skill
Development Initiative Scheme.
Serial No. 67
Services PROVIDED BY THE INDIAN
INSTITUTE OF MANAGEMENT (IIM), as
per the guidelines of the Central
Government, to their students, by way
of the following educational
programmes, EXCEPT Executive
Development Programme: -
7

9. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
SPORTS TRAINING EDUCATION
sporting event organized by a
recognized sports body;
(b) Another recognized sports
body.
Serial No. 71
Services provided by TRAINING
PROVIDERS (Project implementation
agencies) under Deen Dayal
Upadhyaya 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.
(a) 2 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) conducted by the
Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in
Management.
OTHER SERVICES (18 Exempted Services)
Sr. No. Main Head Particulars
1 Charitable Entities Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43
of 1961) by way of charitable activities
Charitable Activities means:
HERE Services
HEALTH:
Health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence-forming substance such as narcotics drugs or
alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV
infection;
EDUCATION:
Advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
RELIGION: Advancement of religion, spirituality or yoga;
ENVIRONMENT: Preservation of environment including watershed, forests and
wildlife;
2 Going Concern Services by way of transfer of a going concern, as a whole or an independent part
thereof
8

10. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
Sr. No. Main Head Particulars
25 Electricity Transmission or distribution of electricity by an electricity transmission or
distribution utility.
27 Finance Charges Services 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 authorized
dealers of foreign exchange or amongst banks and such dealers.
34 Card Swipe Services by an bank, to any person in relation to settlement of an amount upto two
thousand rupees in a single transaction transacted through credit card, debit card,
charge card or other payment card service.
39, 39A Intermediary 39. Services 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
39A. Services by an intermediary of financial services located in a multi services
SEZ with International Financial Services Centre (IFSC) status to a customer located
outside India for international financial services in currencies other than Indian
rupees (INR).
44 Incubatee Services 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 Incubatee.
45 Advocate & Arbitral
Tribunal
Refer RCM Chart and Notes
48 Technology Technological Services provided by Software Technology Park of India, Technology
Business Incubator etc.
49 News to PTI Services by way of collecting or providing news by an independent journalist, Press
Trust of India or United News of India.
50 Library Services of public libraries by way of lending of books, publications or any other
knowledge-enhancing content or material.
52 BE Organizer Services by an organizer to any person in respect of a business exhibition held
outside India.
56 Slaughtering Services by way of slaughtering of animals.
9

11. LISTING OF EXEMPTIONS OF SERVICES UNDER GST LAW
Sr. No. Main Head Particulars
59 Diplomatic Services by a foreign diplomatic mission located in India.
65A RTI Services by way of providing information under the Right to Information Act, 2005
(22 of 2005).
76 Washroom Services by way of public conveniences such as provision of facilities of bathroom,
washrooms, lavatories, urinal or toilets.
77 Unions (a). Services by trade union,
(b). Services by any other NPO (e.g. RWA to its Members) upto an amount of INR
7,500 per month)
SPECIFIC EXEMPTIONS UNDER IGST (4 Exemptions)
BY RBI: Services received by RBI for
Forex Reserve Management from
Outside India
By Foreign Tourist: Services by Tour
operator for tour conducted wholly
outside India.
Import of Service: By Government,
Section 12AA Entities, Individual for
Personal Comsumption
SEZ Imports: Imports from Outside
India by SEZ Units.
10