(Last Updated On: August 31, 2021)

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.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

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