tax free goods
Anjali Jain (148 Points)
07 April 2018
please anyone will provide list of tax free goods under GST.
6 Replies
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 07 April 2018
| Services 0% |
| Services by Government or a local authority excluding the following services—
(i) Post office -speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers; or (iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities. |
| RBI |
| Foreign diplomatic mission located in India |
| Cultivation of plants and rearing of all animals, except the rearing of horses |
| Access to a road or a bridge on payment of toll charges |
| Transmission or distribution of electricity by an electricity transmission or distribution utility |
| Renting of residence building for use as residence |
| Transportation of goods
(i) by road except the services of— (A) a goods transportation agency; or (B) a courier agency; (ii) by inland waterways; |
| Vet clinic |
| Services of an arbitral tribunal to
(i) any person ( not a business) (ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial year |
| A partnership firm or an individual advocate (not a senior advocate), giving legal services to-
(i) another partnership firm or an individual advocate providing legal services (ii) any person (not a business) (ii) a business entity with turnover below GST threshold (Rs. 20 lakhs. Rs.10 Lakhs for special states) in the preceding financial yearGST does not apply to a senior advocate who provides legal services to- (i) any person (ii) a business entity |
| Education (pre-school to high secondary) including-
(i) transportation of students, teachers and staff; (ii) mid-day meals and other catering (iii) security and house-keeping services performed in schools (iv) admission to, or conduct of examination by, such institution upto higher secondary. |
| Performance in folk or classical (i) music, or (ii)dance, or (iii)theatre, if the consideration charged is less than Rs. 1,50,000
No exemption if the artist is giving services as a brand ambassador |
| Independent journalist, Press Trust of India or United News of India collecting or providing news |
| Hiring out to-
|
| Transport of passengers, by –
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) Non AC contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire (Kolkata to Joka jeeps) (c) Non Ac horse carriage |
|
| New Exemption:
Services provided by the (GSTN) to the Goverenemt (Centre or State) |
| Services by a person by way of-
(a) conduct of any religious ceremony; (b) renting of precincts of a religious place |
| Renting of rooms with charges less than Rs. 1,000 per day |
| Transport of following goods in goods carriage-
(a) agricultural produce; (b) goods, where gross amount charged is less than Rs. 1,500 (c) goods, where gross amount charged for all goods for a single consignee is less than Rs. 750 (d) milk, salt and food grain, newspapers |
| Loading unloading, packing, storage or warehousing of rice |
| Admission to, –
(i) circus, dance, or theatrical performance including drama or ballet; (ii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event (iii) recognized sporting event where admission price is less than Rs 250 per person |
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 08 April 2018
Kindly refer to Notification 2/2017 CT(rate)
Namaskar World
(9 Points)
Replied 11 July 2018
Please kindly tell me the section number , in which section Listed the names of All Tax Free Goods
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 11 July 2018
READ :: Notification-No.2-2017-Central-Tax-Rate-Dated-28.06.2017.pdf
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