GST Exemption : Free Study Material

By | May 18, 2018
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(Last Updated On: October 22, 2018)

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 23Persons 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 11Power 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.2/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exempt goods notified under section 11 (1) of CGST Act 2017 

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.3/2017-Central Tax (Rate) Dated  28th June, 2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under Section 11 (1) of CGST Act 2017 

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.8/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) of CGST Act 2017

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

Notification No.9/2017-Central Tax (Rate) Dated  28th June, 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of CGST Act 2017 

Exemption for Margin Scheme

Notification No.10/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) of CGST Act 2017

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. 12/2017-Central Tax (Rate) Dated 28th June, 2017 Exemptions on supply of services under CGST Act

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 30/2017 Central Tax (Rate) : GST Exemption to supply of services associated with transit cargo to Nepal and Bhutan

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 36/2017 Integrated Tax (Rate) Dated 13.10.2017 : IGST Exemption List on Goods Amended

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 31/2017 Integrated Tax (Rate) : IGST Exemption to supply of services associated with transit cargo to Nepal and Bhutan

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 30/2017 Union Territory Tax (Rate) : UTGST Exemption Exempting supply of services associated with transit cargo to Nepal and Bhutan

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

Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017 : No GST compensation cess under reverse charge on intra state supplies of second hand goods

Relevant GST Judgments on GST Exemption

GST Exemption Not Available

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

No GST Exemption for Child Skill development using Abacus as it is not ” art” : AAR

No GST Exemption even if registered brand name logos is removed , keeping other things unchanged : MAHARASHTRA AAR

No GST exemption on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

GST exemption not available to ODCL , because it is not Govt body : ODISHA AAR

No GST Exemption on Storage of Pulses /Dal (de-husked or split), jaggery, processed dry fruits ,Processed spices including processed turmeric and processed ginger (soonth as these are not agriculture produce , : GUJARAT 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 Concessional rate of 5% of solar power generation  system and parts thereof would  be available to sub-contactors : AAR

Statutory company cannot be treated as “Government” and therefore the benefit of concessional GST rate cannot be availed : AAR Ruling

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

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

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN 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 available on storage of Whole pulse grains such as whole gram, rajma etc. and ‘cereal ‘ on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market, fall under the definition of agriculture produce : Gujarat AAR

GST Exemption available to traders also on Storage of Agriculture produce, since exemption is service specific and not person specific : ANDHRA PRADESH 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

Relevant Study Material on GST Act

Topic wise Study Material on GST Act of India

 

 

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