GST Exemption : Free Study Material
Here is the compilation of Free study material on GST Exemptions
Relevant Study Material on GST Exemption
[Video] GST Exemption FAQs : Part 1 : by CA Satbir Singh I TaxHeal.com
GST Exemption on disbursement of Viability Gap Funding to Selected Airline Operators
GST exemption on services to Govt ; Video
GST on Sale of old car purchased before GST Act
Relevant Section of CGST Act on GST Exemption
GST Exemption power for relaxation in registration is given in CHAPTER VI REGISTRATION of CGST Act 2017
Section 23. Persons not liable for registration.
GST Exemption power for tax relaxation is given in CHAPTER III LEVY AND COLLECTION OF TAX of CGST Act 2017
Section 11. Power to grant exemption from tax.
Relevant Notifications on GST Exemption under CGST Act
Exemption from registration
Notification No 7/2017 Integrated Tax Dated 14th September, 2017 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration vide
Notification No 8/2017 Integrated Tax Dated 14th September, 2017 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration vide
Notification No 32/2017 Central Tax Dated 15th September, 2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration vide
Notification No 38/2017 Central Tax Dated 13th October 2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
Notification No 10/2017 Integrated Tax Dated 13th October, 2017 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
Notification No 65/2017 Central Tax Dated 15th November, 2017 : Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
Exemption for Goods
Notification No 42/2017 Central Tax (Rate) Dated 14th November, 2017 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
Notification No 7/2018 Central Tax (Rate) : CGST Exemption on Goods : Amended : Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD of CGST Act 2017
Notification No 26/2017 Central Tax (Rate) dated New Delhi, the 21st September, 2017 Exempt certain supplies to NPCIL
Notification No 28/2017 Central Tax (Rate) dated 22nd September, 2017 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
Notification No 40/2017 Central Tax (Rate) Dated 23rd October, 2017 Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. vide
Notification No 45/2017 Central Tax (Rate) Dated 14th November, 2017 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide
Exemption for Reverse Charge
Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018
Notification No 10/2018 Central Tax (Rate) Dated 23rd March, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018 vide
Exemption for TDS
Exemption for Margin Scheme
Exemption for sale of old car
Notification No 8/2018 Central Tax (Rate) Dated 25th January, 2018 CGST Rates on old and used motor vehicles
Exemption for Services
Notification No 20/2017 Central Tax (Rate) Dated 22nd August, 2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
Notification No 21/2017 Central Tax (Rate) Dated 22nd Aug 2017 Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Notification No 24/2017 Central Tax (Rate) dated 21st September, 2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services vide
Notification No 25/2017 Central Tax (Rate) Dated 21st September, 2017 Seeks to amend notification No. 12/2017-Central Tax (Rate) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
Notification No 46/2017 Central Tax (Rate) Dated 14th November, 2017 Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. vide
Notification No 47/2017 Central Tax (Rate) Dated 14th November, 2017 Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. vide
Relevant Notifications on GST Exemption under IGST Act
Exemption on Goods
Notification No 2/2017 Integrated Tax (Rate) Dated 28th June, 2017 Exempts Inter-State supplies of goods; IGST Act
Notification No 28/2017 Integrated Tax (Rate) Dated 22.09.2017 : Changes in IGST Exemption List
Notification No 44/2017 Integrated Tax (Rate) Dated 14.11.2017 Change in IGST Exemption List ,
Notification No 8/2018 Integrated Tax (Rate) Dated 25.01.2018 : IGST Exemption on Goods : Amendment
Exemption on Services
Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017 : IGST Exemptions on supply of services ;
Notification No 50/2017 Integrated Tax (Rate) : IGST exemption to supply of Skimmed milk powder
Relevant Notifications on GST Exemption under UGST Act
Notification No 47/2017 Union territory Tax (Rate) : UTGST exemption to protected monument
Notification No 42/2017 Union territory Tax (Rate) : Changes in UTGST Exemption
Relevant Notifications on GST Exemption under Compensation Cess Act
Relevant Circulars
Circular No 100/19/2019 GST Dated 30.04.2019 : GST Applicability on Seed Certification Tags
Relevant GST Judgments on GST Exemption
GST Exemption Not Available
No GST Exemption to Khadi Readymade Garments : AAR
GST on Activities of Rajiv Gandhi Centre for Aquaculture : AAR
18% GST on Outdoor catering services : AAAR
No GST Exemption to security and scavenging services to Govt : AAR
GST on Renting of Godowns for storage of Agriculture produce (on Lease and Service Basis) : AAR
No GST exemption on manpower services to hospitals-cum medical colleges & State Universities: AAR
No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR
No GST Exemption on ancillary services relating to lease of Industrial Plots
No GST Exemption to Long duration post graduate diploma programmes by IIM
No GST Exemption to Food Supply Services to employees of SEZ : AAR
No GST Exemption for Child Skill development using Abacus as it is not ” art” : AAR
GST exemption not available to ODCL , because it is not Govt body : ODISHA AAR
No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR
No 12% GST on Pumps for sewage or waste : GUJARAT AAR
No GST exemption to Electrically operated musical instrument :GUJARAT AAR
No Exemption to Agricultural Soil testing instruments , pay GST @ 18% : TELANGANA AAR
No GST Exemption on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR
No GST Exemption to Railway Station Cleaning and housekeeping services : AAR
No GST Exemption to rental premises taken by Hospital on lease : AAR
GST Exemption Available
Supply of food to inpatients admitted to the hospital is composite supply and Exempt under GST : AAT
No GST on lease of water channel to be used for fish farming given Gram Panchayat : AAR
Taxpayer allowed to clear repaired re-imported goods without payment of IGST : High Court
No GST on Online Fantasy Sports Game : HC clarify
No GST on Services of Solid Waste Management provided to Municipal Corporation : AAR
Supply of medicines & consumables to in-patients is exempt from GST being Composite Supply : AAR
No GST on Diagnostic services by clinical establishment being health care services : AAR
No GST on Centage Charges / Consultancy Charges for Pure Services to State Govt : AAR
No GST on medicines supplied to in-patients during Treatment: AAR
No GST on sale or purchase of DFIA (Duty Paying Scrips) : AAAR
No GST on Hostel Charges as Tariff is Less Than Rs 1000 per bed per day :AAR
Skill Development of Rural Artists is pure service, Exempt from GST : AAR
No GST Cold storage services for Agriculture Produce: AAAR
No GST on Delayed Electricity Bill payment Charges : AAR
Plastic Broom-Stick is classifiable under heading 9603 2100 as ‘Others’ , 5% GST : AAR
GST Exemption to Indian Institute of Management being educational institution : AAR
No GST on Lab manuals which comprises of educational printed material : AAR
GST Exemption to Printing of question papers for educational institutions :AAR
NO GST on Project Management Consultancy services for Pradhan Mantri Awas Yojna : AAR
No GST on Frozen meat sold in packaged form : Haryana AAR
Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR
No GST if Government/Authority providing services to other Government/Authority :UTTARAKHAND AAR
GST exemption for Health care services under GST to applicant : AAR ruling
Transfer of business as going concern exempts from GST: Karnataka AAR
Interest Charged on Loan Exempt from GST : AAR
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