Exemption from a se

Theory
are very simple
Direct questions

meaning of exempt supply

exempt supply In chides
at supply exempted by way of exemption notification
22 2027
b non Taxable supply
ie supply on which Gst is not leviable
Examples 9120 21 Petrolium products

c Nil Rated supply

Ewe salt milk fresh fruits

Sec 121
exemption
I 1

General Exemption Sec C I special Exemptions

I I see11621

Exemption by way of provided to persons

exc
Exemption Notification fulfilling special
in Official Gazette I

ee Exemption on
24 by special order
to special person
ox
Educational services
Health care services Optional in nature
 These are unconditional
exemptions mandatory
to All

Total exemption vs Partial Exemption

I 1

Exemption from 1007 Exemption from some part

657 of Gst like 607 08507 et
There is no such example
in GST

Sec 2113 Issue

of Explanation within a year
s gout has power
to issue explanation for clarifying Doubt
any scope or
s in relation to Exemption provided by way of Notifn or
order
within a yr from issueof such notifn or order

This explanation will have retrospective effect

exemption from a se

services Goods

ETIntation relatedservices
 Health care services Fresh vegetable

Legal services etc curd

s
egg etc

Not in syllables

services exempted from Gst Exemption 22 2017

Notification

Charitable activities by charitable Trust

charitable
trusty
Reg Uls 22A A of IT Act
1 I
charitable activities other activities
Ebt tax'sie
Tantetisement services by
E yoga camp by charitable
Tnest ResidentialPraga way sale of space for
Advertisement

foodtkedence
Yg
É
I
part of composite
supply

E HIT Ha camp Renting of space for any

commercialactivity
 activities
meaning
of charitable

112AB
 Renting of Precincts of any religious place

t YH Precincts
A
L
soooo p.m c

off Ie enfant
Rent 32000perDay
sow Day

rist open Hale MEET

y
C 2000 Day
320000 Day

Religious pilgrimage by specified organisation

I H
Mecca l Et at Has comittee
Amat HIT HEL Kumaon mandal Vikas Nigam
MINIM Goutof UK Ltd

farmpfjg.ttaie agent Amat at

TravellingAgency

Training or coaching in recreational activities

I
I t
Relating to Art a culture sports other
C
 I Coaching

byIndividual by others Ey byany

H H Charity other fatal
Test Reg person
OIS RAA RAB I

acutures Includes
All form art
of
Dance any schools caul western
Theatre folk
Music
painting
Sculpturemaking
Acting

Agriculture related services

s related to cultivation of Plants or
Rearing of All Life form of Animals exceptHorsed x

7 Renting of Agri land

soil testing
Agro machinery on Rent
Ploughing
Irrigation
Farm Labour
Intermediate Production Process
On Job work basis
Example Iffding

I
 cutting Harvesting
sorting grading
Bulk packaging for sale in Primary
market

Loading unloading Packing WH

storage

Transportation by Gta Rail vessel

by Air
A PMC Aga produce marketing refuting
services committee ie List
Relatingto Agri produce stop

sight comfiest Agri produces

e Rice Taxable notAgaPadua

Process Exempt from Gst Any process which is necessary

to make Agri produce marketable in primary market

which do not alter the essential characteristic of AP

not
Mt tarreasing wheat J primary
market
2 wheat Milling 3412T
I secondary
market
 3 Paddy milling Rice secondary
Eliot yay market
Nottan
Aga Produce

0
sugarcane Jaggery
changed essential
characteristics

Bulk packaging vs Retail Packaging I Process

of Agri produce
I s not Exemptby

exempt this entry no 54

Entry 57 Exempts
Retail packing of vegetables
Fruits only

services related to rice not an

agriculture Produces
paddy Is rice I
Rice sale commission I

Transportation warehousing storage

GTA tail vessel
Aix
 Health care services

food supplied to Patient 21 Attendants

2 mess facility maintained by hospital

Hospitalositethdatifies
canteen S Atendent
canteen
food taxable 800
plates
proportionate Itc treat in a month

total ITC X Footages something

like this

outdoor catering services taken by Hospital

market patient
at Iqs 3dg
Attendant
A Fada M 5dam

some Important point of FTC to taxable sale IF

Exempt sale no
purchase personal Drawing No
use paid Lost Destroyed Donated No
services other than Health care services
Hair transplant
s plastic cosmetic surgery
Renting of shop by hospital for canteen medical
store
Display of Advertisement

Education Related services

9 Educational Institutions
i Pre schools or schools providing education upto
12th Class
Example 311214915T Play school Other School

Gil Institutes providing qualification recognised by

Law in India
Example Colleges gout Prt ICAI ICSI ILM

iii vocational centres rotational sources recognised

by NC VT
TIE ITC save
approved vocational coursed in Designated Trade

Modular Employable skill course Approved by

NCVTo
 Education Related services
I
t
Provided by edu Institution Provided to educationalJust
School college ve
Input Edu ousts
services Services Is
output
a Any service providedto Following 5 category of
a student services are exempt
Faculty
iii staff is service by wayof
transpo tation
of student faculty
b conduct
of entrance exam staff
Against examination
Fees I catering services
whether 9h outside of
services by Edu Institution Education Institution
service 657
Transportation of dis security cleaning house
student faculty Busservices keeping services inside
Est College Such EI
outside Taxable
I
Bogging All 3 Services
Hostel facility Exemptfor school only
Taxable for College ve
Examination services
to student against Iv service in relation to
 exam fees Admission or
conduct examination
of
IIe
entrance examisation
notstudents exempt to ALL
ofApplicants
against entrance fees School college ve

Renting of vacant clans A supply of online edu

room to coaching class cational Journals or
periodicals
Renting of room to
Canteen For College Exempt
For School Vcs taxable
Renting of ground to
another school
8Ttspostationsenic
Display of advertise provided to
ment at college a school
Building b college
a re
Any other services
catering services to a
college on Annual day
programme

Online periodicals
supplied to school
other Example
Renting of building to school
broadband services to college school ve
Advertisement services to school college
through Social media Hoardings print media fm
services motivational speaker in school
of
Security services by a school
inside EL
outside in a Auditorium

some Important points

1 Courses run by 22m
5 yo BBA MBA
9 Integrated Programme
Reason Degree qualification course for students

b shoot Duration programmes for professionals

H
it is certification course begged participation
for students Participants certificate

2 Gout ITI vs Put

IT I No Differencefor Taxat

Approved vocational courses in Designated trade

other than Approved coursed

3 Maritime course Approved by Da shipping exempt

Treated as recognised edu Institutions
courses recognised in Law
 4 Fees charged From Prospective Employer

placement conduct
team
ITCHY of Interviews services
meat
Legal services rat
I
sentices services by
by
court or Arbitral
Tribunal Tribunal
A
T t t
negative list catisalve
schedule II Non Be Small Bi's LA Gout
BE BE Authority
ee DC Hc Sc
Ftc Gout entity
Ncte etc
Rem

I t
senior Advocates
I Firm ofAdvocates
except senior Adv Halse Designates as so A
t
t t t t t t tt t
I Firm Non Be small Big calsalve I firm non small Big
1
4
BE BE LTCGout Be Be 27900
Ad
t Authority ofAdu n Be i Anton
O i
 honty
É Im out entity Gouted

rim

small Be pry 710 Registration limit

services by a performing artist

artist
5
t

music Dance theater

others
I I
taxable
folk classicalForm OtherForm Of painting
I EY sculpturemaking
t t
Hip hop Serie Acting
as Brand otherwise salsa etc movie acting
consideration
Ambassador Dailysoap Acting
It Fully Taxable
Fullytaxable
qq.ge 71.501
perperformance
I Fully
Fully Exempt Taxable

coaching Training by an Individual In any formof

Classical Folk western salsa I Art Cultures
painting sculpture making
 Refer P N S 26 Notes

byeconomy class

114 I 7sisters Sikkim Bagdogra wat

if
AlwaysTaxable

E It
AGough
Directly
mine

General sleeperclass GSX

Jose fame
a rullyeataf proletempt
Booked Andaman aNicobar useoffuzzy boats Island toIsland
transport
Directs public
y
Bookedthrough
Ola Eco
Gpayasle
byGout
Eco
to
Cola
 Inland waterways
Goods passengers

Regional connectivity scheme res Airports

Gout scheme ADAN

Ude Desh of Aam Nagrik
3 22T at 341st Hirata
I
concessional pricefor public
4
GAP Loss to operators Funded by
Gout
I
viability Gapfunding
Max 3Yr

note Gst will be payable on concessional fare charged

from Pessenger
 Refer P N S 29

If
BullcartLd't
GTA
178
spigup
VAN
Ed
byAisstatashed
same
Point

S mm É
MO MO

Gse
MAST
 Calsalve
A fast HI Tat

Reg only for purpose

of TDs

GTA Goods Transport Agency supplying goodsby road

issues consignment note

note Gta services by unregistered person 341731164T

 9 Transportationof hosehold material at the time
of shifting of home

Renting of vehicle truck dumpers Loaders with

driver for 6 mouth F 50 ooo p.m
Ha
s this is not GTA service
This is renting of vehicle Hence not exempt

Public transportation in vessel between places inside

India aerationants
except Predominantly for tourism purpose

Andaman 2 Nicobar

Island I vessels ferry

Public Transport
Island 2
J
stagecarriage FAC
Non Ac
DirectBooking
Through Eco
t t t
win L
jppp.pk Destination
 example sat sittin th anytime

contract carriage
É
sat
No pick up Drop point
in between É
08

2 Hired motor vehicles chartered

ego hired for 2 Days No Route Fixed
Ning
Fixed Route ART Ft at
Tourism purpose
conducted tour

s contract carriage on hire Ak Non Ac Taxable

Banking Related services
Il services related to Loans Advances Deposits to the
extent consideration is represented by way of Interest
or discount except credit card services

Analys s
Bank
t
Bills
Discounted
Loans Advances customer
1
Discount Interest
taste
customer Deposit Bank
4 I
Interest
asf

tioatthcessing fees
File Preparation Fees 957Mt
site visiting charges etc

Interest from customers on delay in payment of

consideration against sale of goods Taxable
E sale Purchase of foreign currency

foreign exchange services

Bay Bang
AD AD
Bank s AD
 Bank AD s public BE

Analysis
pumps UrbanBo
2 service by Business facilitator BF to Bank RCM
2 Services by Business correspondent Bc to Bank FCM
3 Services by Intermediary Agent
to Bf FCM
4 services by Intermediary Agent to BC Rem
s Services by Bk Bc to Insurance w Fcm

Example

shh Bank
Agent Business
correspondent
I
É Vine
Ym
y III
 RSEB

IIE
RSB

I i

ÉÉÉI
Analysis

Test match 281 match

T20 International match 2 se match

services provided to CSK not a RSB

IPL match 215 Crore
match other cricket club 2 100
for

otgff.is ment services

Commentator

services by one RSB to another RSB

ee services by Indian Olympic Association

R SBI
I
to International OlympicAssociation
RSB
 Not to remember

saja
BCCI RSB

Services Provided by ca solve LA 21 Gout Departments

I 1 strongest

byGoutAuthority at by Deptof Post b In relationto d Any

other
inrelation to I Aircrabts or
I T services
functions of vessels
municipality or Gst fam to BE
postcard Ehs
UART Inland letter AlwaysTaxable
speedpost
BookPost
425D
lE ordinarypost
normalParcel
7Mt me
Envelop sogm Expressparcel
of Parking
I lifeInsurance
Exempt Of Aircraft
Agencyservices s servicing
DivDistri Bills cleaning
collegianetc securityservice
GST ECM
AlwaysTaxable 1514 5k
toGout NBelettBe ASFBE

I 1
 I t
4 Renting ofImmovable I other services
property
t t
I 1 I Noy BE ET Gout ASTBe

BE
TTt
Non Be Gout
Conside
t DD.g
ED EiTBeasFBe
ED
Ionic
I
up
sow
s's't

consideration

1 g
Rem
upto's

to ASF BE RCM
to EF BE Fem

GIT BE Last F Yr 710 Exemption limit

of Registration
C 2109 2 20112 401

ASF BE Last F Yr 710 S Exemption Line

3201 2011401

Example Following services Provided byGout consid tax Hot

Renting of stadium to a club 710 cool Tok yes Fam

Renting of SG's Auditorium to BE 710 601 20k yes Rem

a student 200 fam
speed post services by Mr A yes
 Railway ticket AC coach by Ma B 500 fam
yes
Policesecurity services provided to Mr C 40K No NB

s police security services provided to

Mr Bhansali while movie shooting 51 Yes Rem

other examples
Services by Railway dept to Police Dept Ac coach Fem
services by way of Transpo ofpassengersAlways7
s Police security services to Income tax Dept
for conducting a raid
s speed post services by Gst Dept for sending
son to Registered person Fem
serviceby Dept Post Always Taxable
of

calsa charitableenest
charge Epeepofson'm
360yo
 ask Fully Taxable

i tkhpsu

EYE Yganylaw

Delay in
Roadconstruction
comptisation
tax Fairs OETA Fine
taff
Got tf Individualfarmer

asf
 Pg 5.25
TEXT
y

Idiot HIT 311917 415T

multy It TI
 Page no 5.35

off
3717311441
schemes services
Bt f
art
STAT sat
IT Elt
RBI notexempt now
 CUBSKANTAMAT

NPS

PNO 5.38

service
only mattservices x

IIIipatits

Services
Gouds

my
 rat It anta society

Skill Developprogramm

Tfw Seca company

Pez 5 39
charges Pic
Implocation

JL
7T
 Not IMP.T

s 42

ssee

no
 Ticket

Ticket

L
558

if more
Labour Farmer union

F
Fees s too per
year member
1000 p yr Fully taxable
 services provided by Residential welfare Association RWA

fmnanitenan H la

fsocierD
Ewa Garden clearing
members
thy taxable s passagelight

1 services
Building
colour
cleaning
s watchman
Note If membership Fees 7 soo p.m per
member than Gst will be charged by
RWA provided RWA is registered liable
to be registered under GST 710 toe 201

Pg 5 46

Running
Bginess
i
 All India Permit

exceptwhenrentedtoa
registeredperson

ISRO FRET I
1245hacapacity
passenger

Theatre
21027
URAN A

FIT
i2

E 22 C
Mr A rentingof ma B
transportation
students

Tashi
mu a chop
 Prelate staff

GTA
rentingofneck toarea
a'six

Taxablenow

GST
Mott

Guests newchannel Debateetc I Gst a

 Entry 22 Renting services
I

Renting of Residential Rentingof Hotels Renting of

Dwelling Et Guesthouse inn commercial
t Lodge etc Space shop
t t I I
For Residence For Commercial Rent 1000 For any

by
Xy Purpose
Eg For shop
rent
after
s cow

I 1000
purpose
Registered
by
person Amedment
unregisted
A person
JR'M Leg Non Be
It

ee
to ABC Ltd Reg in GST
1 Renting to flats
for taxable
Residence of its employee

2 Renting of Flat House by mo A registered person taxable

For his own Resident

3
Renting of shop by unregistered by Person taxable
 A

251st animal
Tickets 954

Analysis Entry 44 2483

Incubator Assist in project Incubate

t work in project services
TBI step start up
a
consideration

7
 Taxable or exempt
upto 250L for mat 3years
I
Exempt Taco Pry close

gamptubate Incubate 2

Yo services Exempt Taxable yr services exempt Taxable

T lo To
I 201 I que e
0509 eyes S
301
2 2 551 00 5.08
3 401 3 481 fully Tax Pry7107501
4 451 342 Lapsed I 4 421 Taxable 3340

services by TBI STEP

bio oncubato 7
other Inubators

i
 Analysis of E 65

egs
6 d Rem

state Govt
mining Right services mining Lease
a
pogey Holder

É I I FixedRoyalty
Leg
72001
softyTonn Extraction Gst on
Royalty
underram
jÉgÉjÉÉ gift 2
Royalty on excess
of minerals
Extraction on'sool
Leg z 200 Tonne on Excess
W Royalty
XYZ Ltd
E RCC
Ex
GST Dept

Gse on 2 2501

If Applicable
It
 Rem sie payable
by ERCE
Not
case Excess Excess GST Exemption Gse payableby Erec
pagan Royalty Pay to EREC Under RCM
Il 31 Tonne 23009 Men on 22501
I 21 Tonne 22009 men On 22001 on 2501 2501 2001
a 1.801 Tonne 21801 men On 21801 On 2701 2501 1801
IT 4h Tonne 2400L min 22501 on

I 31 Tonne 2300L men on 22501

Analysis E 41A 21 41 B

no A
customer
a right ear

cash consideration
is
caseI Flatsold A

paid RCM
use
case Developer sold the flats to customer after issuance

of completion certificate of Flats

it is sale of flats ie sale of LAB No Gst

I negative list
 SO NO ITC to Developer on GST paid on TDR

9yd
m A mo D customer

Yy
N Iec

case Developer sold flats ie received some part

consideration of flats before completion certificate

Mr A TDR Mr D Adu booking custom

I
treated at
construction services
I Atm state Para 5 b schedule I
H M
957 Applicable xx
So Exempted