Quick Summary
The Institute of Chartered Accountants of India (ICAI) has released the fourth edition of its Handbook on Exempted Supplies under GST, updated with amendments up to 15th April 2025. The publication, prepared by the GST Indirect Taxes Committee, provides comprehensive guidance on exemptions available under the Goods and Services Tax (GST) regime, a critical area for businesses, tax professionals, and policymakers. The handbook simplifies the legal provisions related to exemptions, covering bo
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN - Rs.1999
1799
(Excl. of GST ₹323)
2 Years PLAN - Rs.3499
3149
(Excl. of GST ₹566)
BEST VALUE
3 Years PLAN - Rs.4999
4499
(Excl. of GST ₹809)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The ICAI has released the fourth edition of its Handbook on Exempted Supplies under GST, updated with amendments up to 15th April 2025.
The handbook is a critical resource for businesses, tax professionals, and policymakers.
It covers exemptions for both goods and services under the GST regime, including sectors such as healthcare, education, agriculture, charitable trusts, transportation, and finance.
Incorrect application of exemption notifications could lead to tax liabilities and the denial of Input Tax Credit (ITC).
The handbook discusses the economic impact of exemptions, the difference between absolute and conditional exemptions, implications on pricing, and challenges arising from retrospective changes.
CAclubindia
