THE CHARGEABILITY:-

THE FORWARD CHARGE [SECTION 9(1)] THE REVERSE CHARGE

Subject to the provisions of subsection

(2), there shall be levied a tax called the
central goods and service tax on all intra SECTION 9(3)
SECTION 9(4)
state supplies of goods or services or Applicable in all
Applicable in all
both, except on the supply of alcoholic cases of supply of
cases of supply
liquor for human consumption, on the specified goods
from unregistered
value determined and at such rates , not and services which
dealer to registered
exceeding 20%, as may be notified by are notified by the
dealer.
government on the recommendations of government.
the council and collected in such a
manner as may be prescribed and shall
be paid by the taxable person.
 EXEMPTION OF GOODS AND SERVICES:-

Alcohol, tobacco, petroleum products are likely to be out of the GST regime.

 TAX ON ITEMS CONTAINING ALCOHOL- alcoholic beverages are to be kept out of the purview of
GST. SALES TAX/ VAT could be continued to be levied on such goods.

 TAX ON PETROLEUM PRODUCTS- Petrol and petroleum products have also been brought under
GST. However it has also been provided that these products shall not be subject to the levy of GST
till notified at a future date on the recommendation of GST council.

 GOODS like regular consumption of general public such as unbranded wheat, rice fresh milk,
vegetables, electrical energy, egg, salt etc are exempted.

 Indian national flag, plastic bangles, human blood, maps, rupee notes sold to RBI, stamp paper,
envelope, postal goods sold by govt. are also exempted.
NOTIFIED EXEMTED
NOTIFIED EXEMTED SERVICES:-
SERVICES:-

 BANKING AND FINANCIAL SERVICES- services provided by reserve bank of India are exempted. Services
received by the RBI, from outside India in relation to management of foreign exchange reserves is also exempted.

 HEALTH CARE SERVICES- services provided by way of clinical establishment, medical practitioner, or paramedics,
transportation of patient in an ambulance ,blood banks, services by a veterinary clinic in relation to health care of
animals, birds.

 EDUCATIONAL SERVICES- Services provided by an educational institution to its students, faculty, staff. It also
provides transportation of students, catering including mid day meals, services relating to admission .

 AGRICULTURAL SERVICES- Services by way of agricultural operations related to production , cultivation, supply of
farm labour, loading, unloading, storage.

 PASSENGER TRANSPORT SERVICES- services provided to passengers by way of metro, monorail, inland
waterways, public transport, metered cabs, railways other than first class or an air conditioned coach.
 RELIGIOUS SERVICES- services by conduct of any religious ceremony, renting of precincts,
services of religious pilgrimage are also exempted.

 SPORTS, ENTERTAINMENT SERVICES- services provided to recognised sports body by a player,

umpire, referee, coach in a sporting event organised by a recognised sports body is exempted.

 ARTISTIC PERFORMANCE- services by performance in folk or classical art forms of music,

dance, theatre, is exempt if the consideration charged for such performance is not more than one lakh
fifty thousand rupees.

 Services by way of access to a road or a bridge on payment of toll charges.

 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly
outside India.
NOTIFIED EXEMTED
NOTIFIED EXEMTED SERVICES:-
SERVICES:-

 BANKING AND FINANCIAL SERVICES- services provided by reserve bank of India are exempted. Services
received by the RBI, from outside India in relation to management of foreign exchange reserves is also exempted.

 HEALTH CARE SERVICES- services provided by way of clinical establishment, medical practitioner, or paramedics,
transportation of patient in an ambulance ,blood banks, services by a veterinary clinic in relation to health care of
animals, birds.

 EDUCATIONAL SERVICES- Services provided by an educational institution to its students, faculty, staff. It also
provides transportation of students, catering including mid day meals, services relating to admission .

 AGRICULTURAL SERVICES- Services by way of agricultural operations related to production , cultivation, supply of
farm labour, loading, unloading, storage.

 PASSENGER TRANSPORT SERVICES- services provided to passengers by way of metro, monorail, inland
waterways, public transport, metered cabs, railways other than first class or an air conditioned coach.