Exemption under GST
Shreyank Yembarwar (11 Points)
11 April 2021
I am not able to find Notification 12/2017 CT which has exemption list under GST issued on 28th June
5 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 11 April 2021
Exempted goods are
Types of goods Examples
Live animals Asses, cows, sheep, goat, poultry, etc.
Meat Fresh and frozen meat of sheep, cows, goats, pigs, horses, etc.
Fish Fresh or frozen fish
Natural products Honey, fresh and pasteurized milk, cheese, eggs, etc.
Live trees and plants Bulbs, roots, flowers, foliage, etc.
Vegetables Tomatoes, potatoes, onions, etc.
Fruits Bananas, grapes, apples, etc.
Dry fruits Cashew nuts, walnuts, etc.
Tea, coffee and spices Coffee beans, tea leaves, turmeric, ginger, etc.
Grains Wheat, rice, oats, barley, etc.
Products of the milling industry Flours of different types
Seeds Flower seeds, oil seeds, cereal husks, etc.
Sugar Sugar, jaggery, etc.
Water Mineral water, tender coconut water, etc.
Baked goods Bread, pizza base, puffed rice, etc.
Fossil fuels Electrical energy
Drugs and pharmaceuticals Human blood, contraceptives, etc.
Fertilizers Goods and organic manure
Beauty products Bindi, kajal, kumkum, etc.
Waste Sewage sludge, municipal waste, etc.
Ornaments Plastic and glass bangles bangles, etc.
Newsprint Judicial stamp paper, envelopes, rupee notes, etc.
Printed items Printed books, newspapers, maps, etc.
Fabrics Raw silk, silkworm cocoon, khadi, etc.
Hand tools Spade, hammer, etc.
Pottery Earthen pots, clay lamps, etc.
Services exempt are
Here is a list of some of the services which enjoy GST exemption –
Types of services Examples
Agricultural services Cultivation, supplying farm labour, harvesting, warehouse related activities, renting or leading agricultural machinery, services provided by a commission agent or the Agricultural Produce Marketing Committee or Board for buying or selling agriculture produce, etc.
Government services Postal service, transportation of people or goods, services by a foreign diplomat in India, services offered by the Reserve Bank of India, services offered to diplomats, etc.
Transportation services Transportation of goods by road, rail, water, etc., payment of toll, transportation of passengers by air, transportation of goods where the cost of transport is less than INR 1500, etc.
Judicial services Services offered by arbitral tribunal, partnership firm of advocates, senior advocates to an individual or business entity whose aggregate turnover is up to INR 40 lakhs
Educational services Transportation of faculty or students, mid-day meal scheme, examination services, services offered by IIMs, etc.
Medical services Services offered by ambulance, charities, veterinary doctors, medical professionals, etc.
Organizational services Services offered by exhibition organisers for international business exhibitions, tour operators for foreign tourists, etc.
Other services Services offered by GSTN to the Central or State Government or Union Territories, admission fee payable to theatres, circuses, sports events, etc. which charge a fee up to INR 250
Types of goods Examples
Live animals Asses, cows, sheep, goat, poultry, etc.
Meat Fresh and frozen meat of sheep, cows, goats, pigs, horses, etc.
Fish Fresh or frozen fish
Natural products Honey, fresh and pasteurized milk, cheese, eggs, etc.
Live trees and plants Bulbs, roots, flowers, foliage, etc.
Vegetables Tomatoes, potatoes, onions, etc.
Fruits Bananas, grapes, apples, etc.
Dry fruits Cashew nuts, walnuts, etc.
Tea, coffee and spices Coffee beans, tea leaves, turmeric, ginger, etc.
Grains Wheat, rice, oats, barley, etc.
Products of the milling industry Flours of different types
Seeds Flower seeds, oil seeds, cereal husks, etc.
Sugar Sugar, jaggery, etc.
Water Mineral water, tender coconut water, etc.
Baked goods Bread, pizza base, puffed rice, etc.
Fossil fuels Electrical energy
Drugs and pharmaceuticals Human blood, contraceptives, etc.
Fertilizers Goods and organic manure
Beauty products Bindi, kajal, kumkum, etc.
Waste Sewage sludge, municipal waste, etc.
Ornaments Plastic and glass bangles bangles, etc.
Newsprint Judicial stamp paper, envelopes, rupee notes, etc.
Printed items Printed books, newspapers, maps, etc.
Fabrics Raw silk, silkworm cocoon, khadi, etc.
Hand tools Spade, hammer, etc.
Pottery Earthen pots, clay lamps, etc.
Services exempt are
Here is a list of some of the services which enjoy GST exemption –
Types of services Examples
Agricultural services Cultivation, supplying farm labour, harvesting, warehouse related activities, renting or leading agricultural machinery, services provided by a commission agent or the Agricultural Produce Marketing Committee or Board for buying or selling agriculture produce, etc.
Government services Postal service, transportation of people or goods, services by a foreign diplomat in India, services offered by the Reserve Bank of India, services offered to diplomats, etc.
Transportation services Transportation of goods by road, rail, water, etc., payment of toll, transportation of passengers by air, transportation of goods where the cost of transport is less than INR 1500, etc.
Judicial services Services offered by arbitral tribunal, partnership firm of advocates, senior advocates to an individual or business entity whose aggregate turnover is up to INR 40 lakhs
Educational services Transportation of faculty or students, mid-day meal scheme, examination services, services offered by IIMs, etc.
Medical services Services offered by ambulance, charities, veterinary doctors, medical professionals, etc.
Organizational services Services offered by exhibition organisers for international business exhibitions, tour operators for foreign tourists, etc.
Other services Services offered by GSTN to the Central or State Government or Union Territories, admission fee payable to theatres, circuses, sports events, etc. which charge a fee up to INR 250
Shreyank Yembarwar
(11 Points)
Replied 11 April 2021
I also wanted to know whether dentistry is also covered in the above exemption list ?
RENU SHARMA
(1388 Points)
Replied 11 April 2021
You need to https://www.cbic.gov.in/htdocs-cbec/gst/notfctn-12-central-tax-english.pdf
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