Exemption list of services under GST

Posted on 21 January 2019 Category : GST rates

List of GST exempted goods, click here

GST exemption list of services in India

Service Tax Exemptions to be continued in GST as decided by GST Council

1. Services by Government or a local authority excluding the following services—

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and

agency services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers; or

(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.

2. Services by the Reserve Bank of India

3. Services by a foreign diplomatic mission located in India

4. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

(i) agricultural operations directly related to production of any agricultural produce including

cultivation, harvesting, threshing, plant protection or testing or

(ii) supply of farm labour;

(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting,

drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk

packaging and such like operations which do not alter the essential characteristics of agricultural

produce but make it only marketable for the primary market;

(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v) loading, unloading, packing, storage or warehousing of agricultural produce;

(vi) agricultural extension services;

(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a

commission agent for sale or purchase of agricultural produce.

5. Service by way of access to a road or a bridge on payment of toll charges

6. Transmission or distribution of electricity by an electricity transmission or distribution utility

Service Tax Exemptions to be continued in GST as decided by GST Council

7. Services by way of renting of residential dwelling for use as residence

8. Services by way of—

(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest

or discount (other than interest involved in credit card services);

(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign

exchange or amongst banks and such dealers;

9. Services by way of transportation of goods

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

10. Services provided to the United Nations or a specified international organization.

Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act.

11. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical

establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;

12. Services by a veterinary clinic in relation to health care of animals or birds;

13. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST.

14. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement;

15. Services provided by-

(a) an arbitral tribunal to -

(i) any person other than a business entity; or

(ii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or

(i) any person other than a business entity; or

(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;

16. Services provided,-

(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv)services relating to admission to, or conduct of examination by, such institution;

upto higher secondary.

Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher

secondary school or equivalent

17. Services provided by the Indian Institutes of Management, as per the guidelines of the Central

Government, to their students, by way of the following educational programmes, except Executive

Development Programme, -

(a) two year full time residential Post Graduate Programmes in Management for the Post Graduate

Diploma in Management, to which admissions are made on the basis of Common Admission Test

(CAT), conducted by Indian Institute of Management;

(b) fellow programme in Management;

18. Services provided to a recognized sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;

(b) another recognised sports body;

19. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or

(iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty

thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador;

20. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;

21. Services by way of giving on hire -

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods;

22. Transport of passengers, with or without accompanied belongings, by -

(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam,

Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

23. Services of life insurance business provided by way of annuity under the National Pension System

regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension

Fund Regulatory And Development Authority Act, 2013 (23 of 2013)

24. Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government

25. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b) a period of three years has not been elapsed from the date of entering into an agreement as

an incubatee;

26. Service by an unincorporated body or a non- profit entity registered under any law for the time being in

force, to its own members by way of reimbursement of charges or share of contribution -

(a) as a trade union;

(b) for the provision of carrying out any activity which is exempt from the levy of GST; or

from a third person for the common use of its members in a housing society or a residential complex;

27. Services by an organiser to any person in respect of a business exhibition held outside India;

28. Services by way of slaughtering of animals;

29. Services received from a provider of service located in a non- taxable territory by -

(a) Government, a local authority, a governmental authority or an individual in relation to any purpose

other than commerce, industry or any other business or profession;

(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or

Provided that the exemption shall not apply to –

(i) online information and database access or retrieval services received by persons specified in clause (a)or

clause (b); or

(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs

station of clearance in India received by persons specified in clause (c);

30. Services of public libraries by way of lending of books, publications or any other knowledge-enhancing

content or material;

31. Services by Employees’ State Insurance Corporation to persons governed under the Employees’

Insurance Act, 1948 (34 of 1948);

32. Services by way of transfer of a going concern, as a whole or an independent part thereof;

33. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;

34. Services by government, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution.

35. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves;

36. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.

37. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;

38. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;

39. Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year.

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not

be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and

(b) services by way of renting of immovable property;

40. Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the Service Tax Exemptions to be continued in GST as decided by GST Council

Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);

41. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999);

42. Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market;

43. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture,

Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination;

44. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

45. Services provided by Government or a local authority to another Government or local authority:

Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above

46. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

47. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;

48. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force;

49. Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products;

50. Services by Government, a local authority or a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution:

this shall be continued by way of notification undersection 7(2)(b) of CGST/SGST Acts.

51. Services provided by Government or a local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st
April, 2016: Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource;

52. Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be;

53. Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).

54. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation. — For the purposes of this entry, “acquiring bank” means any banking company, financial

institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card

55. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways

56. Services provided by any person for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is available on reciprocal basis based on a certificate issued by MEA (Protocol Division): this shall be continued by way of notification under section 55 of CGST/SGST Acts.

57. Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India;

58. Taxable service provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease.

59. Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF).

Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation

60. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;

61. Services by way of training or coaching in recreational activities relating to,-

(i) arts or culture. or

(ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961;

62. Any services provided by, _

(i) the National Skill Development Corporation set up by the Government of India;

(ii) a Sector Skill Council approved by the National Skill Development Corporation;

(iii) an assessment agency approved by the Sector Skill Council or the National Skill Development

Corporation;

(iv) a training partner approved by the National Skill Development Corporation or the Sector Skill

Council

in relation to

(a) the National Skill Development Programme implemented by the National Skill Development

Corporation; or

(b) a vocational skill development course under the National Skill Certification and Monetary Reward

Scheme; or

63. Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI)

Scheme

64. Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training.

65. Services by way of sponsorship of sporting events organised,-

(a) by a national sports federation, or its affiliated federations, where the participating teams or

individuals represent any district, State, zone or Country;

(b) by Association of 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;

(d) as part of national games, by Indian Olympic Association; or

(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

66. Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY);

67. Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex;

68. Services of general insurance business provided under following schemes -

(a) Hut Insurance Scheme;

(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural

Development Programme);

(d) Janata Personal Accident Policy and Gramin Accident Policy;

(e) Group Personal Accident Policy for Self-Employed Women;

(f) Agricultural Pumpset and Failed Well Insurance;

(g) Premia collected on export credit insurance;

(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme,

approved by the Government of India and implemented by the Ministry of Agriculture;

(i) Jan Arogya Bima Policy;

(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana; or

(o) Coconut Palm Insurance Scheme;

(p) Pradhan Mantri Suraksha BimaYojna;

(q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the

National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or

(r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC.

69. Services of life insurance business provided under following schemes -

(a) Janashree Bima Yojana (JBY); or

(b) Aam Aadmi Bima Yojana (AABY);

having maximum amount of cover of fifty thousand rupees;

(d) Varishtha Pension BimaYojana;

(e) Pradhan Mantri Jeevan JyotiBimaYojana;

(f) Pradhan Mantri Jan DhanYogana;

(g) Pradhan Mantri Vaya Vandan Yojana; and

(h) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC.

70. Services by way of collection of contribution under Atal Pension Yojana (APY).

71. Services by way of collection of contribution under any pension scheme of the State Governments.

72. Service of transportation of passengers, with or without accompanied belongings, by—

(i) railways in a class other than—

(A) first class; or

(B) an air-conditioned coach;

(ii) metro, monorail or tramway;

(iii) inland waterways;

(iv) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(v) metered cabs or auto rickshaws (including E-rickshaws);

73. Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place meant for general public, owned or managed by an entity

registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961

(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub

clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered

under clause (23BBA) of section 10 of the Income-tax Act:

Provided that nothing contained in (b) of this exemption shall apply to,-

(i) renting of rooms where charges are Rs 1000/- or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs

10,000/- or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are Rs 10,000/-or

more per month.

74. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or equivalent;

75. Services by way of transportation by rail or a vessel from one place in India to another of the following goods -

(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(b) defence or military equipments;

(d) railway equipments or materials;

(e) agricultural produce;

(f) milk, salt and food grain including flours, pulses and rice; and

(g) organic manure

76. Services provided by a goods transport agency, by way of transport in a goods carriage of,-

(a) agricultural produce;

(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipment’s;

77. Services by the following persons in respective capacities -

(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or

78. Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce;

79. Services by way of loading, unloading, packing, storage or warehousing of rice;

80. Services by way of right to admission to, -

(i) circus, dance, or theatrical performance including drama or ballet;

(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event;

(iii) recognised sporting event;

where the consideration for admission is not more than Rs 250 per person in (i), (ii) and (iii) above.

81. Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs.5000/.

Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) above:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of

section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed Rs. 5000/- in a financial

year; [This may be continued by way of an omnibus threshold exemption from payment of GST under

section 9 (4) of CGST/SGST Act in respect of supplies upto Rs 10,000/-].

82. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in

(i) above;

83. New Exemption:

Services provided by the Goods and Services Tax Network (GSTN) to the Central Government or State

Governments/Union Territories for implementation of Goods and Services Tax (GST)

List of GST service exemption inserted on 11^th June 2017

84. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution

85. Services provided to the Government under any insurance scheme for which total premium is paid by Government

86. Services provided to the Government under any training programme for which total expenditure is borne by the Government

Amendment on 05th August 2017

New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016- 17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

Amendment on 5^th August

Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments

From 18% with full ITC Reduced to Nil

Reduced GST rates as per 21^st GST council meet 09th September 2017

22nd GST council meet decision as on 06th October, 2017

Revised GST rates as per 23rd GST council meet 10th November 2017

Decisions relating Services as per 25^th GST council meet on 18.01.2018

GST exemption on services by way of admission to events

Decisions taken by 26th GST Council meeting held on 10th March

GST rate changes on Services - 28th GST council meeting held on 21.07.2018

GST rate Reduction or exemptions on services, 31^st GST Council meet,22nd December,2018

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Comments

INDRANIL MUKHERJEE: On 02 June 2017 WE ARE PRESENTLY ENJOY SERVICE TAX EXEMPTION FOR OUR EXPORT SERVICE (ONLINE TECHNICAL/LEGAL SUPPORT PROVIDER) OUTSIDE INDIA.WEATHER WE SHALL BE EXEMPTED UNDER GST? AND IF WE NEED TO PAY ANY GST ON INPUT SERVICE TAKEN WITHIN INDIA HOW I WILL GET REFUND OF THAT?..PLEASE ANY ONE HELP HELP ME

Balaji Srinivasan: On 11 June 2017 Inn an importer, doing high seas sale in india , Now after Gst , can I continue doing the same or I need to pay IGST & clear Cargo & sell? Now I just send docs to navasheva customer on Hiseas billing pl explain

Jayesh A: On 16 June 2017 Our is a medical transcription company and presently our services are exempt under export services. what will be the position in GST regime. Please advice. Thanks in advance.

DHARMENDRA N MERVANA: On 20 June 2017 Yoga is covered under Health Club and Fitness Center if Institute is conducting the classes. At what rate GST is applicable and how to pay the same

Venkatesan.P: On 24 June 2017 Transport of dried flowers in pellets form for further process of extraction is exempted from tax

RAJ KAPOOR: On 27 June 2017 GST TAX RATE GROUP 99972 AND 990723 BEAUTY AND PHYSICAL WEEL BEING SERVICES IS TAXABLE OR NOT IF YES % ?

Manoj Kumar: On 28 June 2017 Dear Sir, I have understand the Service GST as per below points not clarify on GST Act:- 1. No Specified of Server rate :- Like Advocate, Advertisement, Construction building, Manpower supply, GTA(Fright, and other service tax input recovered or payable made rate of tax. You are requested to kindly guide us. Thank You Regards Manoj Kumar

jaimin: On 28 June 2017 Dear sir, plase say about the boy or girl hostel accommadtion with food and electricity provied in this case hostel requrier for gst and if requrier which rate fee take by our 64000/- per boy or girl

Neeraja Deshpande: On 28 June 2017 Dear Sir / Madam, If we are taking 2nd home in Kokan, and if it is under construction, land agreement done before GST, the which tax is applicable for us? on Which amount? can you please guide us on the same? Thanks & Regards Neeraja Deshpande

Rajnish Sanghvi: On 01 July 2017 My company provided input service in the filed of "Scientific and Technical Services" to a company exporting these services. So far it was exempted from service tax under Export Services. Now in GST whether the services are taxable? If yes, then what is the slab?

VISHNU PRASAD TAILOR: On 01 July 2017 DEAR SIR, I WANT INFORMATION FOR GST . WHAT ARE CHARGED GST OF SECURITY GUARDS SERVICES OUR FIRM ARE SUPPLY MANPOWER IN LIMITED EDUCATIONAL CO. KINDLY PROVIDE ACCORDING GST DETAILS THANKS & REGARDS V PRASAD

Sanjay Bhatnagar: On 02 July 2017 Dear Sir, We are a tour operators in B2B business, booking mainly hotels for our agents. We work on a margin of not more then 5%. Now our GST applicable is 5% . Earlier we had 90% exemption on service tax. but new there is no input credit also. Please advise is there any abatement on 5% GST.

appacha: On 02 July 2017 Dear Sir, What is the GST Rate for Laundry service and swimming pool usage charges

Banwarilal Sharma: On 04 July 2017 we are 7 trucks and playing business as proprietory firm as transport agency without issuing transport RR (Bilty).food grains (rice,atta) are transporting only.please tell us will we require GST registration or not.

Nirmal Kumar Khazanchi : On 08 July 2017 Authorised person of stock Broking firm previously exempt now under new gst regime earning more than 20 lakh under reverse charge mechanism has to get gst registration or not kindly advise

Ashok saraswat: On 08 July 2017 2016 & 2017 Service Tex 100% was paid by service receiver. 1st July 2017 GST interested in services , in this condition who will be pay GST Serve provider Or Service Receiver & How much ?

RADHE SHYAM AGGARWAL: On 19 July 2017 I am in Medical Transcription & Software Consultation business and there was no service tax. What about now GST ??? Is it applicable or not ?? if yes, there is no input GST so what about refund and what will rates. USA's (Foreign) clients will never bear it.

Jitendra Surve: On 19 July 2017 Earlier the Services to the Local Government organisation Like Municipal Corporations, cleaning of Septic Tanks, Underground drainage networks was exempted from services tax. Is these Services are exempted from GST?

Ravi Tompe: On 22 July 2017 We are governmental labor welfare corporation working entity we are not doing business do we required to registered for gst or can we exempt from gst.kindly guide.

Sushanta Sinha: On 22 July 2017 We are an association of plumbing professionals. We publish a monthly Technical publications, which is being distributed to all our members as complimentary. To run this publication we take advertisement on charges basis from plumbing product Manufacturers. Please let us know what is the GST applicable on this advertisement billing, if yes then what is code for this. Earlier, there was no service tax on the advertisement charges. Look forward a favourable response at the earliest. Regards,

Brij lal: On 23 July 2017 Municipilty waste lifting contract door to door collection And transpotaion of waste under swach bhart mission Gst applied or not if applied rate who will pail municipilty or contractor

Umesh Chandra M: On 26 July 2017 We provide services for researchers in bio-sciences Academic PHDs and other pharma companies and general diagnoses. Please tell us we are exempted from services tax under GST.

siva: On 29 July 2017 we are running the Private security agency so gst is applied or not

s.kumar: On 31 July 2017 what about emitra seva kendra, being controlled by state govt ?

Mohinder Kumar Chaudhary : On 05 August 2017 Dear Sir or Madam: We are working with ICAR - Indian Agricultural Research Institute New Delhi-110012. Under work contract (Field Operation Work). We do there following Work : Field and post Harvest works: Field preparation, ploughing, planking, collection and removal of stubble and stones form the field, FYM transport, application and spreading, corner digging, soil digging, land field leveling with spade, channel preparation, lay out of experiments, bed, bund, ridge, Channel and plot preparations, drainage channel preparation, path preparation, fertilizer packet preparation and application, cleaning and maintenance of bunds and paths, hoeing with khasola, hoeing with khurpi, hoeing with hand hoe, herbicides application/spraying, nursery preparation and management, seed preparation, seed treatment, seed packet preparation, stitching, seed putting, label putting in seed, writing on the envelop, sowing, transplanting, spraying/ application of plant protection chemicals and insecticide granule, irrigation, foliar application of fertilizer, dehusking of baby corn and green cobs, removal of excess water, thinning, gap filling, removal of seedling form the field, tag preparation, label writing and putting tags, stapling, tagging, weeding, disposal of seeds, culture and inoculums preparation for artificial inoculation, collection of insect/pests from field, channel cleaning, earthing up, dehusking, leaf counting, removal of upper leaves, de-tasseling, pollination,crossing, pollen collection, covering of self bag, silk bagging, putting tassel bags, collection of pollen during pollination, marking on the plants, watch and ward of field scaring ( after sowing and grain filling), assisting in pre- and post harvest data recording, rouging, baby corn picking, green cob harvesting, cob picking and harvesting, shelling of cross seed, shelling of self seed, seed packet preparation, seed packet stapling, weighing of cob and seed/economic produce, taking readings of moisture content, cob counting, node counting, pod picking of mungbean, harvesting of wheat, mustard and chickpea, drying of seeds/grains, soil and plant sampling, drying of cob, grain shelling, grain/seed counting and weighing, chopping of harvested plants/dry matter, removal of tassel and pollination bags, waste, stover/straw and garbage from the field, weighing of dry fodder/matter, threshing of wheat, mustard, chickpea and mungbean, loading, unloading and transportation of the farm produce, separation of crossed/selfed seed, cleaning of economic produce/seed/breeder seed, storage, green house cleaning removal of plants, filter cleaning, exhaust fan cleaning, sowing media preparation, mud removal from pump, pot preparation, pot cleaning, pot sowing, watering of plants in green house/pots, and all other common work of field and glass house and any other field activities as per the treatments to be imposed in different section of Agriculture department. Exemption Heading No. 9986 is very confusing. so please advise us above mentioned agriculture working is exempted from GST or Not.

Sasirekha M: On 09 August 2017 Sir I am doing contract works regarding construction of residential house building. Pl inform whether it is exempted from GST or otherwise pl inform GST % for residential construction

MADHUSUDAN KAR: On 10 August 2017 Sir My Company is giving services in a port inside India to a company situated in UK.previously we were exempted under export service.Now under GST,whether we are liable to pay IGST.we receiving payment in foreign currency. Pls suggest.

G V PRANESHWARA RAO: On 16 August 2017 dear sir/ madam we are serivce provider we do jumbophotocopy, document scan, engg drawing drafting job work and allied works our turn over 10-16 lakh so our vendors are demanding tax exempiton certificate so where we get it kindly guide thanking you gvprao

BL GUPTA: On 17 August 2017 uNDERSTAND SERVICE TAX WAS EXEMPTED ON EXPORT TECHNICAL SERVICES TO FOREIGN CLIENTS TILL GST IS INTERODUCED( REMITTANCE RECD FROM FOREIGN MARKET RESEARCH COMPANY LOCATED IN USA AS SERIVE FEE BY PERSON WORKING IN INDIA).ANNUAL REMITTANCE IS LESS THAN RS EIGHT LACS IS SAME TRUE NOW WHEATHER GST WILL BE APPLIED, IF YES WHAT IS THE TAX RATE

B L R: On 19 August 2017 service provided to corporation a government

B L R: On 19 August 2017 TENDER AWARDED FOR 3 YEARS FROM GOVERNMENT ENTERPRISES AS WORK CONTRACT BEFORE JULY,2017. IS GST EXEMPTION IS AVAILABLE ON THESE SERVICE

E. S. Pawar: On 24 August 2017 Sir, I am doing jobwork on commission basis and the monthly income is not more than 50000/- pm, under which section i will get the exemption of GST.

Bhavesh joshi: On 05 September 2017 Dear sir or madam We are doing business of export cargo container transport work,so what we have suppose to do. Gst no is require for this service or exampted pl advise .

Dubey M. K.: On 13 September 2017 I was out of any job giving me financial gain. Now I wish to extend service as technical adviser to a registered firm.It is going to be a short six month service contract with Financial gain of monthly lumpsum payments , toatal amounting to less than ten lacs. Will I require to register in GST . If yes then how much GST to be paid. Can I ask company to include this taxation in payments , but financial gains will go above ten lacs , but less than twenty lacs , as per GST limit. Please advise

Vignesh.R: On 16 September 2017 we are doing pump set repair and pipe line leak & repair works in water supply of panchayath (local body) in Tamilnadu is our buissiness exempt from Service tax?

Ashok: On 21 September 2017 A placement agency provide employee to government officses how gst rate ?

Chan Wai Fan: On 31 October 2017 Can a India registered company has the right to bill a foreign company (not located in India) an 18% GST for providing management services including human resources?

Sumit Kumar: On 01 November 2017 Annual Maintenance Contract (AMC) of Computer and hardware, exemption in GST or not,

MANOJ SHARMA : On 02 November 2017 medical relief society as dist.leval how get the GST registration or which nature of activities in GST Registration

MANOJ SHARMA : On 02 November 2017 can you explain to a District medical relief society get the GST Number or which is nature for business activities or service

T Srinivas: On 14 November 2017 A marketing services providing company based in India, who provide services to only overseas clients and earn in foreign exchange- do they exempt from GST. Can you provide any notification to this extent.

Sajovan: On 22 November 2017 Is there any GST exemption on the following services which are paid in by a non-resident Indian person in Foreign currency? Renting facilities for wedding Catering Decorations and other services Transport

santosh: On 24 November 2017 If any goods or services provided to Government will be taxable under GST or not

Hetal Shah: On 11 December 2017 I am a scientific dealer supplying scientific instruments, apparatus, chemicals and glasswares to educational institutes and also provide service pertaining as repairing of apparatus, microscope service.... Recently one of the institute said that I am not supposed to charge GST to educational institute. Is this true ? Should I collect or waive off OR RATHER how will i get the input credit of GST adjusted if OUTPUT credit is waived off for educational secto.

parthasarathi guha: On 18 January 2018 my daughter admitted in NATIONAL SCHOOL OF JOURNALISM 1 YR DIPLOMA COURSE FEE rS.325000/- COULD U PLEASE TELL WHAT IS THE % OF GST PAYABLE

Pankaj Mehta : On 14 March 2018 I HAVE QUESTION REGARDING MY BUSINESS ( GOLD DIE CUTTING) LET ME FIRST EXPLAIN MY BUSINESS THIS IS KARIGAR WHO MAKE GOLD JEWELLERY COMES TO ME WITH GOLD (METAL) AND SELECT DESIGN WHICH HE WANTS TO FIT IN HIS JEWELLERY. EXAMPLE HE SAYS CUT 100 PIECES OF ANY DESIGN AND MY JOB IS TO CONVERT GOLD METAL INTO SHEET AND WITH THE HELP OF DIE I CUT 100 PIECES AND TAKE 20 RUPEES AS LABOUR. NOW CONFUSION IS DO I COME UNDER GST IF YES THEN EXPLAIN ME WHAT ALL I HAVE TO DO

B S BATH: On 14 March 2018 List of services exempted for gst for beauty parlour

PAVAN: On 10 July 2018 I provided rental service to Service receiver who is registered under society act, is am laible to raise my rental invoice with GST. to the organisation which is registerd under society act

rajasekhar: On 17 September 2018 We are a civil consultancy firmn and providing technical consultancy services to Government educational institutions. Is there any exemption in GST ? Pls clarify.

Kapil Bali: On 23 September 2018 We are a Delhi based company into inbound tours of schools from UK to India and we are getting paid in British Pounds. The groups from schools come for educational and cultural Tours into India.They come to Delhi sightseeing visit Agra then go for trekking to uttarakhand and river rafting in Rishikesh etc and visit villages etc and interact with locals.Will we be coming under export of services and thus exempt from GST or will have to pay 5% GST. Thanks

Octopus Inc: On 03 October 2018 We have received projects for soil testing and allied services under GoI Soil Health Card Scheme. We understand, soil testing service is exempt from GST. Suppose we give the job of soil testing as a sub contract, will its still be exempted from GST? Can someone please help me out with this, and provide a notification in this regards, if possible.

basamma: On 25 December 2018 i am giving recovery of loan for services so what is the SAC code sie/ madam

UTTAM DAS: On 22 January 2019 I want to know that is GST applicable for labour contracts for cleaning, grass cutting, Housekeeping Services offered to Central Govt. Organizations ?

M Ravindra Reddy: On 17 March 2019 My company proprietor visits countries abroad gives technical advices to his clients staying in their country. my company will raise export invoice detailing the services. The only proof i can give is my export invoice and the remittance received in foreign currency. Are these services exempt from GST. Please reply.

Manjunatha BS: On 01 April 2019 We are an Residential complex registered under societies Regn, do we get security charges GST exemption from private security agency

H O AGRAWAL: On 22 May 2019 kindly tell me how much transaction amount is exempted from GST for washing of linens.

MS: On 21 June 2019 Municipilty waste lifting contract door to door collection And transpotaion of waste under swach bhart mission Gst applied or not if applied rate who will pail municipilty or contractor

sudharsanan k r: On 14 September 2019 I have constructed a foot ball court as a promotion of sports individually and charged a rent for using the ground, what effect on gst here rentreceived

Mohammed Hariss: On 28 October 2019 Dear Sir, I wanted to know weather the (PIA) appointed by the (SRLM) for conducting the DDUGKY program, will falls under GST..?

K BHASKAR BABU : On 22 January 2020 Sir I was a railway two wheeler parking contractor and my contract period ended may 2017 . During my contract period nothing has been mentioned about service tax and now they are demanding for gst of 18 % for whole contract period. They hold my security deposit amount and claiming gst of Rd 327000 for period before GST implimation. Ie before July 2017. Kindly suggest

RAKESH NANDA: On 26 February 2020 I WANT TO KNOW WHETHER ARCHITECTURAL SERVICES PROVIDED TO STATE URBAN DEVELOPMENT AGENCY IS EXEMPT ON NOT AND IF EXEMPT PLEASE LET ME KNOW THE DETAILS THANKS

Iranna V Shirol: On 13 February 2021 Dear sir I am a civil contractor, and I taking tender from irrigation dept work for removal of jungle and silt In canal and also irrigation management is this work comes under gst exemption plz sir

Anil Magaji: On 09 April 2021 Is Tailoring services are covered under GST. If yes what is the prevailing rate? and can we register under composition scheme?

Exemption list of services under GST

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