tax free goods

(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.

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

(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

(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 yearGST does not apply to a senior advocate who provides legal services to-

(i) any person

(ii) a business entity

(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.

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

• State transport- A vehicle to carry more than 12 passengers (bus)
• Goods transport agency, to transport goods (truck) transportation of goods  

(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

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

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place  

(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

(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