Exempted goods and

services under GST

S U B MI T TE D TO
D R . YOG ES H A S H AR S U B MITTED BY
S U B HA K . S ., M.C OM 4 T H S E M
ROL L N O. 512 87
 PROVISIONS(sec-
INTRODUCTION
11)

TYPES OF TAX
GOODS EXEMP
FREE EXEMPTED
FROM GST
GOODS

SERVICES
EXEMPT FROM
GST
INTRODUCTION

A C
GOODS/SERVICES ARE
CHARGEBLE ONLY FOR
B UNDER GST ESSENTIAL
GOODS /SERVICES
TAXABLE PERSON. WHICH IS USED FOR
PUBLIC CONSUMPTION
GOOD/SERVICES ARE ARE EXEMPTED.
CHARGED FOR GST
WHEN IT COMES UNDER
CHARGING SECTION.
TYPES OF TAX-FREE GOODS

NON- TAXABLE SUPPLY BY NOTIFICATION

• IT MEANS SUPPLY OF • THE CENTRAL GOVERNMENT
GOOS/SERVICES OR BOTH / STATE GOVERNMENT
COMES UNDER IS ACT BUT NOT NOTIFIED ABOUT MORE THAN
LEVIABLE TO TAX 160 GOODS UNDER
SCHEDULE –NIL RATE.
•(1)ALCHOLIC LIQUOUR
• (2)PETROLEUM
PROVISIONS RELATED TO EXEMPTION(SECTION.11

(1) POWER TO GRANT EXEMPTION FROM TAX (ON THE RECOMMENDATION OF THE COUNCIL )
-EITHER ABSOLUTELY
-SUBHJECT TO SUCH CONDITIONS AS MAY BE SPECIFIED THERE IN.

(2)PUBLIC INTEREST IS ESSENTIAL

(3)EFFECTIVE DATE OF A NOTIFICATION

(4)EXEMPTION CAN BE WITHDRAWN AT ANY TIME.

GOODS EXEMPTED FROM GST
1.FOOD GRAINS AND CEREALS
ALL TYPES OF UN PACKED FOOD GRAINS

IF THE UNPACKED ITEMS QUANTITY NOT MORE THAN25 KG

WILL BE TAXABLE.
IF THE QUANTITY IS MORE THAN 25 KG THEN NOT TAXABLE.

2.PULSES
ALL TYPES OF PULSES EITHER SEPERATED OR UNSEPERATED

IF THE UNPACKED ITEMS QUANTITY NOT MORE THAN 25 KG

WILL BE TAXABLE.
IF THE QUANTITY IS MORE THAN 25 KG THEN NOT TAXABLE.
3.FIOOR,MAIDA etc.
UNPACKED ATTA,MAIDA,RAWA,BESAN etc.

IF THE UNPACKED ITEMS QUANTITY NOT MORE THAN25 KG

WILL BE TAXABLE.
IF THE QUANTITY IS MORE THAN 25 KG THEN NOT TAXABLE.

4.MILK.
NOT TAXABLE EITHER PACKED OR UNPACKED..

Eg. AMUL MILK,SANCHI

5.MILK MADE ITEMS.
UNPACKED CURD, LASSI etc.
IF THE SUCH ITEMS ARE PACKED SHALL BEWILL BE TAXABLE.

6.VEGETABLES AND FRUITS

FRESH AND FROZEN VEGETABLES,FRESH FLOWERS,PLANTS.
EDUCATIONAL ITEMS BOOKS &NEWS PAPER

SALT COAL

AGRICULTURAL ITEMS SEEDS

 BREAD PAPAD UNPACKED

CONTRACEPTIVES
MEAT &EGGS

LADIES ITEMS RAW SILK&RAW WOOL

SERVICES EXEMPTED FROM GST
Such activities which are supply of services under GST ,but in the public interest the government may declare
Them exempt from tax .this type of exemption is given by notification on the recommendation of GST council.

Services provided by government

Services related to agriculture

Art related services

Recreational training or coaching

Services by way of admission to museum,national park etc.

Such activities which are supply of services under GST ,but in the public interest the government may declare
Them exempt from tax .this type of exemption is given by notification on the recommendation of GST council.

Services related to transportation passengers

Services related to transport of goods

Funeral services

Religious services

Services by charitable institution

Such activities which are supply of services under GST ,but in the public interest the government may declare
Them exempt from tax .this type of exemption is given by notification on the recommendation of GST council.

Services relating to education

Health care services

Rending of residential house

Banking services

Public conveniences
Such activities which are supply of services under GST ,but in the public interest the government may declare
Them exempt from tax .this type of exemption is given by notification on the recommendation of GST council.

Issuance of passport

Transfer of going concern

Services by foreign diplomatic mission

News agency services

Services of public liabraries

Such activities which are supply of services under GST ,but in the public interest the government may declare
Them exempt from tax .this type of exemption is given by notification on the recommendation of GST council.

Services of public liabraries

Slaughtering of animals

Veterinary houses

Toll charges

Distribution of electricity
Practical problem

1. Cultivation of decorative flowers 182000

2. Packing of tomato ketchup 54000
3. Warehousing of potato chips 65000
4. Packaging of ready crop bag- 42000
5. Traing of farmers on use of scientific 70000
tools 48000
6. Supply of farm labour 77000
7. Ware housing of agriculture produce 16800
8. Wheat grading fees 68000
9. Advertising fees 17000
10. Machine rent

Show tax-free and taxable services under GST and compute the tax liability @ 18%.
Solution:
Services supplied Exempted Taxable

1. Cultivation of decorative flowers 182000

2. Packing of tomato ketchup 54000
3. Warehousing of potato chips 65000
4. Packaging of ready crop bag- 42000
5. Traing of farmers on use of scientific tools 70000
6. Supply of farm labour 48000
7. Ware housing of agriculture produce 77000
8. Wheat grading fees 16800
9. Advertising fees 68000
10.Machine rent 17000

Total 452800 187000