)

GST Exemptions Summary - N/N = 12/2017

CA Rajkumar
CHARITY & RELIGION ENTERTAINMENT
TRUST YATRA
Kailash Maansarovar Zoo/National part / wild life sanctuary
Care, Concealing & awareness
Haj Yatra Protected Monuments
Advancement Religion /
Hobby Classes (Art / culture)

CA INTER
Sprituality / Yoga Entry Fee = GST
Jagran Party Sports Academy by Trust
Skill Development

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Renting & Accommodation Khel / Tamashaa upto Rs. 500
Bachao, Bachao

FINAL
(Bhojan) FIFA (Men / Women)

EDUCATION
SDI / DDUGKY
Desi Performer (Folk/Classical) Rs. 150,000/- per performance
IDT/GST
Corporate Cum Institute @ JOB
IMMOVABLE PROPERTY (Renting & Accommodation)

Newspaper
Educational Institute
(Liabrary)
Training Program Me Basic INSURANCE
HEALTH
@ Residence
Meet Regulatory Bodies
Annuity Pension
General Insurance /BPL/ & Re-Insurance ATAL Pension
Clinical Establishment ESI APL Life Insurance BPL/APL thereof

IYÉ
Rental House PM Awaas Yojana House Own House (Construction) S.G. Pension
EPFO Premium Paid by government
(Construction) Single Unit NPS
Human Beings Health Care Army / Police
Animal Therapy CMPFO Insurance
TRANSPORTATION OF GOODS
SPORTS DOMESTIC INTERNATIONAL BUSINESS

FIFA
Sponsorship
Player, Umpire, Referee , Coach
JAL
THAL
VAYU
Inland Water Way
GTA to Unregistered Person
& Government singlereg
Other speared g oods
IMPORT

EXPORT
ng Idea of Business from
an Business Exhibition Motor Vehicle

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Business of Hiring of Start as “Start-up
@ Bio-Incubator

Because of this “Running Due to Accident : Near by a Toll

Sattellite launch Service Business” (Going Concern Legal CASE
GOVERNMENT

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National Permit Sold)

By Default Period Based Person Based Nepal/Bhutan @ Transit Cargo

Farmer
Article 243 G/W
Govt services Except P.V.T
30 Year : Longterm Lease
Contractor (ERCC) TRANSPORTATION OF PASSENGER IGST EXEMPTION 09/2017
Gareeb Business Entity Non Performer
Chori
contracts JAL DL / Passport Supplier

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20 Year : Spectrum /Coal Import of services Recipient Located in TT:

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Government to Government Importer/Exporter (MOT) THAL VISA (Embassy) Located NO GST - Government
UP to Rs 5000/- Common Man (RTI) VAYU Tour @ Abroad

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- Individual for personal use
Government Guarantee

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Government Entity Government Testing - Trust

KISAAN SOCIO ECONOMIC WELFARE - RBI

Kistasm Mtm.at - Embassy

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CULTIVATION REARING OF ANIMALS KOTA City me - UN/International
Electricity Exchange Insemination (Birth) NPO & NPO (2) Organisation
Farm
Electricity Infrastructure
& Transmission / Distribution
Tube Well
Cultivation Slaughter House
Run by OLD AGE
To Persons - Sez (Unit /Developer)
- Recipient Located in NTT
of Electricity (Death)
@ Taxable
BANKING
Supplier Recipient:
Interest Charges

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Located in - Foreign Tourist (Exclusively
Agriculture Produce JAN-DHAN A/C charges
TT foreign Tour)

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Fruits & Vegetables Job Work CARD Transaction Processing Charge
BC / BF - Deemed distinct
Ripeing etc. Warehousing of Financial Service to overseas client charges
- NTT (Intermediary)
NCCCD
it
Membership
K
Agriculture / Produce / Rice.
Minor Forest Produce / Cereal, Pulse, Fruits, Vegetables
BANK
(from SEZ)
e e I Itt
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CARD