CHAPTER 4
EXEMPTIONS
Summary charts
LIST OF SERVICES EXEMPT FROM TAX
C. Category Name Entry SM NB
No. NO. Pg. Pg.
1 charitable and
religious activities
2 Agriculture related
services
3 Education services
4 Healthcare
5 Services provided By
Government
6 Construction
services
7 Passenger
transportation
services
8 Goods
transportation
services
9 Banking and
financial services
10 Life insurance
business services
11 Services provided by
specified bodies
12 General insurance
business services
13 Pension schemes
14 Business
facilitator/correspo
ndent
15 Services provided
To Government
16 Leasing services
17 Legal services
18 Sponsorship of
sports events
19 Skill Development
services
20 Performance by an
artist
21 Right to admission
to various events
22 Services by an
unincorporated
body or a non-
profit entity
23 Other exempt
services
21. Right to admission to various events
Entry 81 (Audience point of view)
1. Circus,
2. dance,
3. theatrical performance including drama
4. ballet
5. Award function,
6. concert,
7. pageant,
8. musical performance
9. any sporting event other than a recognised
sporting event
10. Recognised sporting event,
11. Planetarium
Consideration = Up to Rs. 500 per person
= EXEMPT
Consideration = Exceeding Rs. 500 per
person = ENTIRE AMOUNT LIABLE TO GST
Entry -79 (Audience point of view)
• Museum,
• National park, without any
• Wildlife sanctuary, consideration
Exempt
• Tiger reserve or
• Zoo.
Entry -79A (Audience point of view)
• Services by way of admission to a Protected
Monument
20. PERFORMANCE BY AN ARTIST
Entry 78 (Artist point of view)
Questions-
1) A.R.Rehman- classical music-
2) Ari- western music-
3) Abhishek- folk dance-
4) Aishwarya- western dance-
5) Mr A- drama artist-
6) Shahid- brand ambassador.-
*
Nature of Service GST?
Music artist performing for classical
music and receiving remuneration of
Rs. 150,000 per performance
Music artist performing for classical
music and receiving remuneration of
Rs. 80,000 for performance at
Ahmedabad and Rs. 90,000 for
performance at Delhi. The payment
was through single cheque of Rs.
170,000
Music artist performing for western
music and receiving remuneration of
Rs. 150,000 per performance
Music artist performing for western
music and receiving remuneration of
Rs. 5,000 per performance
Dance artist performing for folk
dance and receiving remuneration of
Rs. 150,000 per performance
Dance artist performing for western
dance and receiving remuneration of
Rs. 30,000 per performance
Dance or Music Artist working as a
brand ambassador and receiving
remuneration of Rs. 10 crore
Summary Chart-
4. HEALTH CARE
ENTRY – 74, 73, 75, 46
Sr. Broad description of Service GST?
No.
1 Clinical establishment
2 Authorised medical practitioner
3 Para-medics
4 Ambulance services by Hospital
5 Ambulance services by Reliance Industries
limited
6 Services provided by cord blood banks
7 Operators of the common bio-medical waste
treatment facility
8 Health care of animals or birds
9 Cosmetic/Plastic surgery
10 Cosmetic/plastic surgery of a child
undertaken to restore or to reconstruct
anatomy or functions of body affected due to
congenital defects, developmental
abnormalities, injury or trauma
7. TRANSPORTATION OF PASSENGER
ENTRY NO.- 17,15
1) BUS –
a)contract carriage- A/c- Taxable
Non A/c- EXEMPT
tourism, charter, hire – Taxable
- b)stage carriage – A/C- Taxable
- Non A/c - EXEMPT
2) Train – A/c(First class) – Taxable
- other – EXEMPT
3) Auto – EXEMPT
4) Cabs – metered cab - EXEMPT
- radio taxi (OLA, UBER )– Taxable
- other cab – Taxable
5 ) Flights – Taxable , EXCEPT
- Starting/ending in NES- EXEMPT
6) Metro , monorail – EXEMPT
7) Tramway – EXEMPT
8) Aerial tramway , cable car , ropeway –
Taxable
9) Inland waterways – EXEMPT
10) Helicopter – Taxable
11) VESSEL – public transport –EXEMPT
- cruise – Taxable
Entry 16
Services provided TO the Central Government,
by air,
embarking from or terminating at a RCS
(Regional Connectivity Scheme) airport,
against consideration in the form of Viability
Gap Funding (VGF)
However, nothing contained in this entry shall
apply on or after the expiry of a period of 3
year from the date of commencement of
operations
ENTRY 45 LEGAL SERVICES
Entry 45(b) Advocate other than Senior Advocate &
P.Firm of Advocates
Entry 45(c) Senior Advocate
Entry 45(a) Arbitral Tribunal
Reference Reverse Charge Mechanism
1. CHARITABLE AND RELIGIOUS ACTIVITIES
ENTRY 1
Entry 13
Entry 80
1. Madhuri is teaching Kathak dance coaching
service - Exempt
2. Sachin cricket Academy, a charitable trust
registered u/s12AA,Income tax Act,1961 is
supplying cricket coaching service - Exempt
3. Mr. Ari music classes- Exempt
Entry 60
Services by a specified organisation in respect of a
religious pilgrimage
Kumaon Mandal Vikas Nigam Limited (KMVN), a
Government of Uttarakhand Undertaking;
‘Haj Committee of India’ or ‘State Haj
Committee including Joint State Committee’.
E 2. AGRICULTURE RELATED SERVICES
Entry No- 54,53A,24,24B,55,24A
1) Warehousing of wheat- Exempt
2) Loading of potato- Exempt
3) Storage of tomato ketchup -Taxable
4) Packing of rice -Exempt
5) Unloading of potato chips -Taxable
6) Warehousing of sugarcane- Exempt
7) Warehousing of jaggery- Exempt
8) Packing of jaggery -Taxable
9) Packing of tea powder -Taxable
10) Packing of tea leaves -Exempt
Note- services in relation to Stud (horse) farm –
Taxable
18) SPONSORSHIP OF SPORTS EVENTS
ENTRY 53
Reference – Reverse Charge Mechanism
Services provided by way of sponsorship to
any Body corporate or
Partnership firm
Recg. Sports body here means –
1)national sports federation
2)Indian Universities, Inter-University Sports
Board, School Games Federation of India, All
India Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics Bharat
3)Central Civil Services Cultural and Sports Board
4)Indian Olympic Association
5) Panchayat Yuva Kreeda Aur Khel Abhiyaan
Scheme (PYKKA).
3. EDUCATION SERVICES
ENTRY NO- 66(a), 66(aa), 66(b)
ENTRY 22(C)
16. Leasing services
ENTRY 41
1. Supplier = State Government Industrial Development
Corporations/ Undertakings
Or
by any other entity having 20% or more ownership of
CG/SG/UT
2. Service= Granting of long term lease of 30 years, or
morE of industrial plots or
plots for development of infrastructure for financial
business
In case industrial plots are used for any other purpose,
then GST exemption is not available & entire GST will
have to be paid along with interest & penalty
ENTRY 43
E 9. BANKING AND FINANCIAL SERVICES
&
14. BUSINESS FACILITATOR/CORRESPONDENT
ENTRY 26
BY RBI = EXEMPT
ENTRY 27
ENTRY 34
Entry 27A
SUMMURY
• SUPPLIER = BANKING CO.
• RECIPIENT = BSBD A/C holder under PMJDY
• SERVICE= Eg: ATM withdrawal charges, debit
card charges, cheque book charges etc..
Entry 39
ENTRY 39A
• Services by an intermediary of financial services
• located in a multi services SEZ with
International Financial Services Centre (IFSC)
• status to a customer located outside India for
international financial services
• in currencies other than Indian rupees (INR).
CLARIFICATIONS
8. Goods transportation services
Entry – 18,19,19A,19B,20,21
Entry 21A & 21B
23 OTHER EXEMPT SERVICES
ENTRY 22(aa)
ENTRY 25
ENTRY 44 & 48 – INCUBATEE
NOTES-
ENTRY 47A
Entry 68
Recognised sports body means –
• Indian Olympic Association;
• Sports Authority of India;
• National sports federation recognised by
the Ministry of Sports and Youth Affairs
of the Central Government, and its
affiliate federations;
• National sports promotion organisations
recognised by the Ministry of Sports and
Youth Affairs of the Central
Government;
• The International Olympic Association or
a federation recognised by the
International Olympic Association
• A federation or a body which regulates a
sport at international level and its
affiliated federations or bodies
regulating a sport in India.
QUESTIONS-
• Commentators, Team selectors, curator
etc. providing services to Recognised
sports body ?
• Services by player, referee, umpire,
coach or team manager to person other
than recognised sports body ?
Tour operator
• Services provided by a tour operator to
a foreign tourist in relation to a tour
conducted wholly outside India.
• Tour Operator = Indian
• Tourist = Foreign
• Tour = Wholly outside India
22. Services by an unincorporated body
or a non- profit entity
ENTRY 77 & 77A
6. Construction services
ENTRY 10,10A,11
ENTRY 41A & 41B
5. Services provided By Government
&
15. Services provided To Government
ENTRY 6,7,9 + RCM
ENTRY 6 & 8
ENTRY 9C
ENTRY 3,3A,4,5 + SUPPLY
ENTRY 9D
ENTRY 34A
Entry 65B
• Service supplied by a state government
to excess royalty collection contractor
(ERCC) by way of assigning the right to
collect royalty on behalf of the state
government on the mineral by the
mining lease holders.
• NOTE- This exemption is available only
to the extent of tax being paid by mining
lease holder
• Mr A recd mining license.
• He is carrying out mining activity @ site
• Once the mining license is given
whatever is the o/p, based on that
Royalty to be paid to govt.
• Now Mr A started showing Lower o/p .
• Govt appointed Mr x who is Excess
Royalty Collection Contractor (ERCC).
• ERCC will collect royalty on behalf of
Govt and pay to Govt.
• ERCC will get his share.. and he will give
Guarantee specified amount
