[update from 1/10/2020] 12/2017 CTR Updated-Exemptions in GST

• CG
• SG
• 12AA entity
• Age 60 or more
• Up to 25000 PMM including boarding, lodging & maintenance.

• Conduct of religious ceremony
• Renting of religious place by 

      An entity registered in section 12AA or 10(23C)(5) of Income-tax Act

       Body or authority covered under 10(23BBA) of the Income-tax Act

Except

– The room rent is Rs. 1000 or more per day

– Community hall/mandap rent Rs. 10000 or more per day

– Rent of shop /business place rent is Rs. 10000 or more.

• Art or Culture 
• Sports 

By entities registered in sec 12AA of IT Act

• Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)
• Aircraft or Vessel
• Transport of goods/passenger
• Any Service other than the above  to a business entity

• Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)
• Aircraft or Vessel
• Transport of goods/passenger
• Renting of Immovable property

• Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)
• Aircraft or Vessel
• Transport of goods/passenger

• Speed post, express parcel post, life insurance, and agency services provided to a person other than CG, SG or UT (Postal Department)
• Aircraft or Vessel
• Transport of goods/passenger

[In case of Continuous Supply Annual Amount is 5000 or less]

• Registration required any law
• Certification related to protection or safety

The exemption is limited to tax payable only.

• Air travel to/from the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura, or at Bagdogra located in West Bengal.
• Non-AC contract carriage other than radio taxi
• Non-AC stage carriage.

• Railway, other than First class and AC coach
• Metro, monorail or tramway
• inland waterways
• public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
• metered cabs or auto rickshaws (including e-rickshaws).

• By GTA
• By Courier

By inland waterways.

(a) agricultural produce;

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

(d) milk, salt, and food grain including flour, pulses, and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defense or military equipment.

(a) a Department or Establishment of the Central Government or State Government or Union territory; or 

(b) local authority; or 

(c) Governmental agencies, which have taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

• To state transport undertaking a vehicle with a capacity of more than 12 passengers.
• GTA for the transportation of goods.
• A person for the transportation of Student, faculty & staff of educational institute(preschool to high school )

• Agricultural operation Directly related to the production of AP.
• Supply of farm labour
• processes carried out at an agricultural farm (which doesn’t change the essential characteristics)
• renting or leasing of agro
• machinery or vacant land with or without a structure incidental to its use;
• loading, unloading, packing, storage or warehousing of agricultural produce
• agricultural extension services
• services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce
• services by way of fumigation in a warehouse of agricultural produce

• Interest 
• Sale purchase of foreign currency amongst banks or authorized dealers.

or Heading 9991

or Heading 9991

or Heading 9991

• Any person other than business entity having turnover of more than 20 lac (10 lac)
• CG/SG/UT/LA/GA/GE

b) By partnership firm or individual advocate except senior advocate by way of legal services:

– to other advocate or firm

– any person other than business entity having turnover of more than 20(10) lac.

– CG/SG/UT/LA/GA/GE

c) By senior advocate to 

– any person other than business entity having turnover of more than 20(10) lac.

– CG/SG/UT/LA/GA/GE

1. By educational institution to its students, faculty & staff.
2. By an educational institution by way of conduct of entrance examination(inserted from 25-1-2018 via 2/2018 CTR
3. To an educational institute from pre to HSS

• transportation of its students, staff, and faculty.
• Catering
• House-keeping / cleaning / Security. 

1. To any educational institute

– services relating to admission to or conduct of examination 

1. To any institution providing pre to HSS or education as a part of an approved vocational education course.

– Supply of online education journals or periodicals.

• Player, referee, coach, or team manager
• Another recognized body.

• NSDC set by GoI
• Sector Skill Council(SSC) by NSDC
•  Assessment agency approved by SSC or NSDC
• Training partner approved by SSC or NSDC relation to specific services.

• Health care by Clinical establishment
• Transportation of patients in an ambulance.

 (a) as a trade union; 

(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or 

(c) up to an amount of [seven thousand five hundred]61 rupees per month per member in a housing society or a residential complex.