List of Exempted Services under GST

Last Updated On: Feb. 9, 2020, 1:23 p.m.

The GST Council in its meeting on 19th May 2017 finalised the list of services exempted from the levy of Goods and Service Tax (GST). Most of the Service Tax Exemptions had been gathered and the list of Services Exempted under GST has been formed. The list of Exempt Services under GST basically is the combination of the the existing Services Tax Law Exemptions as per Mega Exemption 25/2012 and Negative list Services as per Section 66D of the Finance Act 1994. 

Here is the list of some Exempted Services under GST:

# 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)

# Services by Reserve Bank of India

# Services by way of renting of residential dwelling for use as residence

# 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

# Services provided by / to an educational institution

# 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

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

# 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        Rs. 1000 per day or equivalent.

# Health care services by a clinical establishment, an authorised medical practitioner or para-medics.

# 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)

Download the Complete List of Exempted Services under GST and Schedule for GST Rates for Services: Schedule for GST Rates on Services ans Exempted Service List



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