GST exempted services list

Download GST exempted services list PDF

The goods and services tax (GST) is an indirect tax levied on the supply of most goods and services in India. Before GST, India had various taxes which were levied on different stages of production of a good or service.Goods & Services Tax is an indirect tax on the supply of goods and services in India. It is a comprehensive, destination-based tax that subsumed almost all the indirect taxes except for a few state taxes.

Exempted services list of GST

Under the Goods and Service Tax, goods and services are divided into five different tax slabs: 0%, 5%, 12%, 18% and 28%. Petroleum products, alcoholic drinks, and electricity are not taxed under GST and instead are taxed separately by the individual state governments.GST was enforced from 1 July 2017 following the ratification of the One Hundred and First Amendment of the Constitution of India. The GST replaced multiple taxes which were levied by both state & central governments.Following are few examples for GST exempted for Governmnet services:

• Pure services in relation to any function entrusted to a Panchayat / Municipality under article 243G / 243W of the Constitution.
• Government services in relation to any function entrusted to a Panchayat under article 243W of the Constitution.
• Government services in relation to any function entrusted to a Municipality under article 243G of the Constitution.

GST exempted services list PDF download link