tax free goods
Anjali Jain (148 Points)
07 April 2018
please anyone will provide list of tax free goods under GST.
Anjali Jain (148 Points)
07 April 2018
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)
(55047 Points)
Replied 08 April 2018
Namaskar World
(9 Points)
Replied 11 July 2018
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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