GST

EXEMPTIONS
SERVICES BY A HOTEL/GUEST HOUSE FOR TARIFF BELOW A1,000
Services provided by hotels, inns, guest houses, and other similar
establishments, where the tariff per room is less than ₹1,000 per day,
are exempt from GST.
Example: If a hotel charges ₹900 per night, the room tariff is below
₹1,000, so no GST will apply on the room charges.

SALE OF REAL ESTATE (COMPLETED PROPERTY)

The sale of land or completed buildings does not attract GST.GST is
only applicable to the sale of under-construction properties.
Example: If a buyer purchases a fully constructed house, GST will not
apply, but if the house is under construction at the time of the
agreement, GST will be levied on the transaction.
FUNERAL, BURIAL, CREMATORIUM SERVICES
All services related to funeral, burial, and crematorium services
are GST exempt, ensuring that these essential services remain
affordable.
Example: A family using a crematorium's services for the burial
or cremation of a loved one does not pay GST on the
crematorium charges.

SERVICES PROVIDED BY TRADE UNIONS

Services provided by trade unions to their members are exempt
from GST as they are provided without commercial intent.
Example: A trade union offers free legal advice to its members, and
no GST is applicable on this service.
SERVICES BY A HOUSING SOCIETY
Services provided by Resident Welfare Associations (RWAs) to
their members are exempt from GST if the monthly maintenance
charges are ₹7,500 or below.
Example: If a housing society collects ₹6,500 per month from
each resident for maintenance, it is exempt from GST. However,
if it charges ₹8,000 per month, GST applies to the entire amount.

PUBLIC LIBRARIES
Provision: Public library services, including lending of
books and other reading materials, are exempt from GST.
Example: When a person borrows books from a city-run public
library, no GST is charged on the lending services.
CHARITABLE AND RELIGIOUS TRUSTS
Services by charitable or religious trusts, including conducting
religious ceremonies or renting out religious premises, are
GST exempt if the charges do not exceed certain limits.
Example: A temple rents out its hall for a wedding for ₹8,000.
Since this is under ₹10,000, it does not attract GST.

SALE OF NEWSPAPERS AND MAGAZINES

The sale of physical copies of newspapers and magazines is
GST exempt, supporting media and print industries.
Example: A customer buying a daily newspaper from a vendor is
not charged GST on the purchase price.
SERVICES BY A RESIDENT WELFARE ASSOCIATION (RWA)
Similar to housing societies, RWAs are exempt from GST on
services provided to their members if the monthly charges are
₹7,500 or less per member.
Example: If an RWA charges ₹7,000 per month for
maintenance and security, no GST is applicable.

PETROLEUM CRUDE, DIESEL, PETROL, NATURAL GAS

Petroleum products such as crude oil, diesel, petrol, and
natural gas are excluded from GST and are instead taxed
under excise duty and state VAT.
Example: A customer buying petrol at a fuel station is not
charged GST but pays excise duty and VAT specific to their state.
DONATIONS AND GRANTS RECEIVED
Charitable organizations receiving donations or grants for their
functioning are exempt from GST, provided they do not provide
any direct benefits to the donors.
Example: If an NGO receives ₹1,00,000 as a donation to organize
a health camp, this donation is exempt from GST.

NON-PROFIT ORGANIZATIONS PROVIDING SKILL

DEVELOPMENT
Non-profit organizations offering skill development, vocational
training, or educational services are exempt from GST.
Example: An NGO offering free computer training to
economically disadvantaged youth does not need to charge GST
for the services.
RENTING OF RELIGIOUS PLACES
The renting of religious premises for accommodation (up to
₹1,000 per day) or for religious functions or weddings (up to
₹10,000) is exempt from GST.
Example: A mosque renting out its hall for a religious function
for ₹9,000 is exempt from GST as the rental charge is under the
threshold.

ELECTRICITY
The supply of electricity is GST exempt, as it is considered an
essential service.
Example: A household’s monthly electricity bill does not include
GST, but hiring an electrician for services will attract GST on the
labor charges.
LICENSING SERVICES FOR BROADCASTING AND
TELECASTING
Licensing services related to broadcasting and telecasting are
exempt from GST .
Example: A non-profit media organization providing content
distribution for public service announcements may not need to
charge GST.

SERVICES BY INSURANCE TO ARMY, NAVY, AIR FORCE

Insurance schemes provided to personnel of the armed forces
under government-sponsored schemes are exempt from GST.
Example: A soldier's life insurance policy offered through a
government scheme does not attract GST.
PUBLIC DISTRIBUTION SYSTEM (PDS)
The distribution of essential goods like food grains and sugar
through the Public Distribution System (PDS) is exempt from
GST, ensuring affordability for low-income families.
Example: A person buying rice from a PDS shop with their ration
card is not charged GST on the items.

FINANCIAL SERVICES FOR OVERSEAS BRANCHES

Financial services provided by Indian banks to their overseas
branches, where the place of supply is outside India, are exempt
from GST.
Example: A bank in India providing financial services to its UK
branch does not need to charge GST on these transactions.
CULTURAL SERVICES PROVIDED BY NGOS
Cultural services provided by non-profit organizations promoting
the arts or heritage are exempt from GST.
Example: A non-profit hosting a traditional dance performance
to promote cultural heritage does not charge GST on ticket sales.

SALE OF UNBRANDED FOOD ITEMS

The sale of unbranded, unpackaged food items like grains,
pulses, and flour is exempt from GST.
Example: A grocery store selling unpackaged rice or flour is not
required to charge GST on these items.
CATERING SERVICES BY EDUCATIONAL INSTITUTIONS
Catering services provided directly by educational institutions to
their students, staff, or faculty are exempt from GST.
Example: A school offering meals to its students in the canteen
does not need to charge GST on these catering services.

ADMISSION TO MUSEUMS, NATIONAL PARKS AND

PROTECTED MONUMENTS
Services by way of admission to museums, national parks,
wildlife sanctuaries, tiger reserves, zoos, or protected
monuments are exempt from GST if the entry fee is under ₹250
per person.
Example: A visitor paying ₹200 to enter a national park is not
charged GST on the admission fee.
INTERNATIONAL BUSINESS EXHIBITION SERVICES
Services provided by organizers of international business
exhibitions (held abroad) are exempt from GST, supporting the
promotion of Indian businesses globally.
Example: An Indian organizer hosting a trade exhibition in
Germany to showcase Indian handicrafts and textiles provides
services exempt from GST.

PUBLIC CONVENIENCE SERVICES

Public convenience services, including the use of washrooms and
toilets, are exempt from GST to ensure sanitation and hygiene
accessibility for all.
Example: A person using a public washroom maintained by the
local municipality does not pay GST for this service.
SERVICES TO DIPLOMATS AND UNITED NATIONS
Services provided to diplomats, including those associated with
the United Nations, are exempt from GST in line with
international diplomatic agreements.
Example: A consulate availing security services from a local
provider is not required to pay GST for these services due to
their diplomatic immunity.
Thank
YouPRESENTED BY-
ankita sahu
koina paikra
nalli akanksha
jarra bojang
ALLY NDACYAYISABA