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    © All Rights Reserved
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    15 views13 pages

    G.S.T (Indirect Taxes)

    Uploaded by

    Aayush Jaiswal
    NA .... .

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 13
    For the latest com ich roduce here) students should tefer ete List of Exethpt Goods (which is too large to xeprodu to Notifieation Matnotreiern Tax (Rate) Dt. 28-06-2017 as amended by (1) bos. O17 at. 14-11-2017; @) NN 19/2018 at 26-7-2018; (3) NN 25/2018 at. 31-12-2018; (4) mW 2019 at. 30-9.2019 (on www.chec-pst.gov.in). : Broadly spesking, agricultural products, animals, meat, fish, dairy products, trees, plants, vegetables, fruits, nuts, oitiess, ‘salt, pharmaceutical products, plastic articles, rubber, wood, paper, books, silk, wool, cotton, ceramic products, glass, tools, aircraft, musical instruments are: exempt. EEE Services: exempt a8. per Notification No. 12/2017 - CT(R) dt. 28-06-2017, as amended vide Notification No. 21/2017 - CT(R) dt. 22-8-2017, Notification No, 32/2017 -CT(R) at. 13.10.2017, ‘Notification No. 2/2018 - CT(R) dt. January 25, 2018, Notification No. 14/2018 - CT(R) dt 26.7:2018, Notification No. 23/2018 ~ CT(R) ct. 20.9.2018, Notification No. 28/2018 - CT(R) dt 31.12.2018, Notification No. 13/2019 - CT(R) dt. 31.7.2019, Notification No. 21/2019, 22/2019 ‘and 25/2019 = CT(R) dt: 30.9.2019, and Notification No. 5/2020 dt. 16-10-2020. These services ‘are also ratified as exempt under IGST vide Notifications (e.g. Notification No. 9/2017 - CT(R) - TGST(R) at. 28-6-2017, 29/2018 TT(R) dt. 31-12-2018. ‘Services by an entity registered under section 12AA of the Incomo- tax Act, 1961 by way of charitable activities, Service by way of irenafer of @ ‘going concern, as a whole or an independent part "SERVICES RELATNG TO MUNICIPAL / PANGHAVAT FUNCTIONS Pure services (excluding works contract service or othat composite supplies involving supply of any goods) provided to the Central Government, State aa ‘or Union ‘ertitory of local authority or a Govemmental authority or a government entity by way of any say rine saiee 8 Cu losin wetruateel to @ Panchayat under article 243G of 6 Qn oF in fo any function entrusted to & Mu 243W of the Constitution, : : ve va 2 arte ‘Composite supply of goode and services in which the value aply of goods ‘constitutes not more than 25 per cent of the value of the said nace Pity pone ‘to the Central Government, State Government or Union territory or local authority or & Governmental authority or'a Government Entity by way of any activity in relation to ary function entrusted to a Panchayat under article 249G of the Constitution or in relation 10 ‘any function entrusted to a Municipality under article 248W of the pc XIAOMI 13 PRO 23mm f/1.9 1/50s ISO640 1/2024 09:5 19°2'53"N 3'24°E ‘Exemption From Tax [S. 1] SERVICESBYGOVT._“- : at ont, Union catheriy OF nt Sale Government, Union teretory, focal aherty, "a . oe aee sls ‘of any activity In relation to any function of governmental 2) gore autor 2 3ag Wt te Conan pages Senicos Ste Government, Union terior, ical author 5 Sores Genel Sve Sy acy noon wy unatonenrunes 1 © Sonchayet under erie 2436 ofthe Const. || Senico bythe Corral Government, State Govern Uaer Terror or Toca authorty Ladi gr eer 00d post, exorese pareal past fe ment of POs fet a eee aes + we potaon other than he Cental ‘Govornmmont, State Government, Uricn tei ‘ vessal, Inside or outside tho precincts of @ POrLor (@) services in relation to an aircraft ora ‘an alrports 3 {@) transport of goods or passengers é {@ any sorvion other than sanoae coverad under errs (e) t0(@) above, provided 1 Rie i ar cal Seaises Pavad by he Cental Governmert, Stato Government, Union tertony oF Ieeal Seisiy toa business onity with an aggregate turnover of up to euch amount in the preceding Financial Year as makes | iteligible for exemption from registration under’ the CGST Act, 2017 3 Explanation :Forthe purposes of hi en, it shereby ee ee coe {@) servcos = (0 _ by the Dopertment of Posts by way ‘of spaed post, express parcel post, life insurance, and agency services provided 10 @ person other ‘Central eee eeebee ears am rice aime (in relation to an aircraftor a vessel, inside or outside the precincts of a port or ant” arpor: (Gi)_0f transport of goods or passengers; and fF ‘Sarvices fed ‘Central Soe cena eet aan a ‘zihonly: Proaded teal rating ried ti 1h apt Depacretet eter ped ee | ton ans Vette oud he patos ot & pet or 28 ‘irporé, : sii . «el ae XIAOMI 13 PRO @ 23mm f/1.9 1/50s ISO640 23/01/2024 09:53:36 19°2'53"N 9°2'53"N 72 Inirect Taxes -1 (OST) (T¥B.A.F: SEM-Y) : misc. Senions provided by ond fo Fedbratin internationale de Footat Tasociation (FIFA) and Senet Eyes are or increcly related to any of te events undor FIFA UIT World ‘Cup 2017 to be hosted in India. TAK | Sendces provided by and to Fadaraton erations 46 Fe Senicet fares drocly orindkecly relates to any to evans ‘World up 2020 to be hosted jn india. (Sports), Ministry of Youth lft ipa Association (IFA) and indor FIFAU-17 Wornen's nd Sports have to ny of the evens under FIFA Tal Government, Stata Goverhment, fied by Cantal Government, Stato TRensiferetion received trom Central the form of grants. se home run by Ceniral Government, 511 Government of by en re 2amotthoincome-ix Act 1961 (40> 4981) tos resents ive thousand rupees per net consideration upto twenty-fi ‘charged is inclusive of charges for that the consideration jabour eantracts of construction, erection, ‘iting Out, repair, maintonance, renovation, of 40 the beneficiary-lod for Al (Urban) Mission Seraces provided by way. of pure I Sefvnisioring, Installation, completion, stare or any other orginal works peraning stteration of 2 cl tora of ge consirciion or enhancement under tie 08nd tePrednan Mani Awas Yojana. =an | Serica supped by slecrlty dtributlon utes By At ‘f eonstruction, erecion, Secon supped 9} Satan o irasrucixe for extending een ‘distribution consort spe wal of ie fare of agri 1OF SReMere Se by way of pure lobour contract of constuction, efector, ‘commissioning, oF Sonvons by wy Hoss peta 10 a single reeidetial uni OEMS than a2 6 fat of aresierta “in| Santos provided by Flr Price Shope vo Cental Govamment te ‘Gavernmentor Union Serica roves sale of focd gas, verovere, sugar ee ol St, at Publle terion by wy om agate conser inte ft of commiselon of mara RENTING SERVICES: 2 Peels easteveweenrspoes oe a reps 3] 4 ural Sy Fanci Yo so maton for exemption from under he CAST ‘| fc | , the’ sntral Government, State Government Inion Territory, | i tn eee rem ky or en a XIAOMI 13 PRO x 23mm f/1.9 1/50s ISO640 1/01/2024 09:54:15 ioo89'N 9°2'53"N 72°53'24"E a EERE ~semsooenane Indirect Taxes - 1 (GST) (EX.B.A.F: SEM-y, © ae ‘8dvocatte by way of legal services to: OD ey ree ir Hartman nh abutineosonty with en aggregate tumover uPle ei Seo Cee EonchlYer nemo ebgotr emanate eee ay (ii). (i)to the Centra Goverment, State Government, Union Territory LoealAuthory, ‘Governmental Authority or Government Ent oath care of animal or birds. “Slate Government, Union territory or local Services by a veterinary clinic in relation to "Services provided by the Central Government, authority by way of- under any law for the time being in {oree} ating 10 protection or safety of Fequired under any law ‘Technology, Govern r Research Assistance Coun India. : 2 Tendcea by way oF collecting of; provielnG: NEMS iy an independent journalist Press Jasnt of incta or United News of lia. z . ‘Services Tr tng atbocks pobntons of anycter NEN oe eer aoraerl snare = “Fax Network to ihe Canal Goveroment ‘Goods and Services Tex. ‘the Goods and Servic cy 0 a | er Sees Gein @ So riven cvportt butane sHnton Ded ANT, =_| tadia 3 sit aponranip ok aportng evens oo : : ees affiated federations, where the partipslnd ‘2 national eporis federation, (2) Dy 2 car junk represent any ditt Sale, zone OF COUN, Fo aor indion Unversies nieruniversty SPOS Board, School Garey © Pera of indi, “al india Spocts Counel for the Deal, Paralympic Commitee ot India or Special Olympics Bharat |e bythe Central Civi Services Cultural ad Sports Board . {@) a8 partiof national games, bby the indian Olympic. Association: OF (e)_under tha Panchayat Yuva Kreeda. ‘Aur Khot Abhiyan Scheme. a pees ot AGRICULTURE, 3 Confioes by way of furnigation in a ‘warehouse of agteultural produce Gonvoes relating 16 oultvation of plants and reatlng.of all "ieforms of animals, CPt Peasiecs tomes 1006, fibre, fuel, Sa esa or ofr sac produto Heute. {@) eorcutural operations recy related production ofany agouti produce indus |“ ctvaton, harvesting, threshing, lant protection or 1st . e ‘supply of farm labour, fn ‘ (€) processes caried out at an, agricultural farm inoludin ‘Lending; pruning, cutting: horosta df lang, ring, ‘iniying mga, uring cong. 19809; ‘cooling of buk packaging ane suc lke operations which do not ater the ‘essantia! } characters of acuta produce bt mali itonly marktaba fortha primary mas (ey rer or leasing of apre mackineryer vacant land wth Or Nout structure incidental [> toltsuse; fl {ey loading, untoadii, pack, slorege or warshousing of sgrieuturl produce, ‘a XIAO! ) MI 13 PRO 23mm f/1.9 1/50s ISO640 1/2024 09:54:19 \ 9°2'53"N 7: 53'24"E wa ‘artificial inseminetton P way of a efslaughtering of animals. — i labeling Serves by way of srsroalng,apeirg, waning, eal PRCT Se ‘at pre-conaltioning erie cad vegetables wnih do nat change OF aid fruits or vegetables. ag a fe entre for Gold Chain Devolop’ See at ‘emimer's Welfare by way of cold chain knowledge diesomination. FOREIGN DIPLOMATIC | ‘MISSION. - ‘Services | ‘by a foreign diplomatic mission Toeated in India i [SERVICES BY.GOT ee Goninosby a spacifed organisation in respectof a religious pilgrimage facilitated Dy’ he Seo ind, unde tilataalerrangement. Speotied Organisation” shall mean. () Kumaon Mandal Vikasiigam Limited,(KMVNL) [Mansarovar_ Yatral; or (ii) Haj Committee_ Sonsces proviled by the Gantrel Govemment, Slale Government, Union territory or local Se ee aay of bovanee of pesepar, vie, driving licence, birth certificate Or Fa i ernie nates pane ieee a “Services by way of granting National Permit to a goods cariage fo operate throughout Ang tiguous stales [inserted vide NN 07/2021 CT(R) dt. 30-90-2021]. ‘Services provided by the Geniral Government, Stale Govemmant, Union tanitry or local soy yy nig narra aca wi cracaraionnihe fom of rnea or liquidated damages le peyablo to the Central Governme! Comet Uren xttryer od eiheoerindcrauh conimck ay “Services provided by the Central Government, State Government, Union terri toy ey fssaynon fg weet esorecs an relate Services provided by the Central Government, State mn territory ‘ator by wavelcosgnnartet right to uss any ntival esoteos unare ceh ee, ‘sco was aceigned by the Contal Government, State Gavemmant, Union teritory oF kocal unary before te Tt Aah 2078 Proved tha ho sxemBlen eh gly ey to tax use ced pct ee Metal enahemeen nt by te Cental Government, Stale Government Union tamiiory ‘of deputing ffcers after ofice hours or-on holidays fr inspection or contel oo Such. ofher cutest Pelabor io mport ‘oor ae aon eros ‘vertine fier the essential ch i Goren uppledy a tale Government ta ‘by way of assigning the eaaes | rir apt oy oeminng diene eet) leaion Goniractor( State Government on tho Explanaten:"Niirgeaoe hide means a person wh ed ming Sinn cnaan sree eeen a eas 1987 | 1 made thereunder fisanaet et rman neaton olen 8 tne Me end 23mm f/1.9 1/50s ISO500 19°2'53"N 7 3'24°E Instttton tots students, acuity and ota Sectoral ste ny of Cntet of kana onsieraion Inthe forn of entrance fee. ton coy at fatin of studens,facuy ard stat settee ayant PSE byte Cot mma, Stee Government or Usion iy of Gering or housekeeping sercos perfored in such ecueaanat _enies lang min eo cont of xaiaton ch ton, supply of oniiie educational journals or periodicals: =] Borda noting carne nabs (0 a (b) stall apply to an ‘educational institution other then an institution provi Met pat speed Neon A oF cononday atone eauvalr. ‘Provided further thet nothing contained in sub-item (v) of item (b) shall apply to an institution loving services by way of ~ |{0 pre-school education and education up to higher secondary choo! or equivalent; or 1G) clusion eae par ofan approved vocational education coun. Datetod vice NN 28/2018 wat 11-2019. ‘Services provided i a recognised sports body by- {@) an Individual as « player, referee, umpire, coach of team manager for participation in ‘a sporting organised by a recognized sports body. {b)_another recognised sporis body. Any services provided by ms ‘@) the National Skill Development Corporation setup by the Goverment of Inia: a a. Sector Kelair orp ph ape ar 4 astecement rovod by the Soctor Skil Counel mi he ¥ ue ‘kill Council or the Netional Still a traning partner ho Ne re ig prin eopevad by te Nab Bil Devlgment Corpean or be Othe National Skat Dovosopment Pi ‘ 0 Senne pent Programma implamened by the National Sk avocational shill development coures e ‘Monetary Reward Scheme, ana Netionet ut Oneation oct Lti)_any ether Scheme implemented’ iio Daw * es | epee oy ihe wney ot re |B ” tesa’ noc ry

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