by The following are important examples of goods and services that are generally exempt from GST, subject to the applicable notifications and conditions.
Exempted Goods:
1. Fresh Fruits and Vegetables
Fresh fruits and vegetables, when supplied in their fresh form, are generally exempt from GST. Examples include fresh apples, bananas, potatoes, tomatoes, onions and similar unprocessed agricultural produce.
2. Cereals and Pulses
Certain cereals, pulses and grains supplied in specified forms are exempt from GST. However, exemption may depend on whether they are pre packaged and labelled according to the applicable GST provisions.
3. Fresh Milk
Fresh milk is generally exempt from GST. This exemption covers ordinary milk supplied without processing that changes its essential character. Certain processed or flavoured milk products may attract GST.
4. Eggs
Fresh eggs are generally exempt from GST. The exemption applies to ordinary eggs supplied as agricultural or food produce. Processed egg products may be subject to different GST treatment.
5. Natural Honey
Natural honey is generally exempt from GST when supplied in the specified form. However, processed or branded products may be subject to GST depending on their classification and applicable provisions.
Exempted Services:
6. Educational Services
Specified educational services provided by recognised educational institutions are generally exempt from GST. The exemption covers certain services provided to students and specified institutions, subject to the conditions prescribed under GST notifications.
7. Healthcare Services
Services provided by clinical establishments, authorised medical practitioners and paramedics are generally exempt from GST when they fall within the prescribed healthcare exemption. This includes specified medical treatment and diagnostic services.
8. Agricultural Services
Specified services directly related to cultivation, harvesting, agricultural operations and farm activities are generally exempt from GST. The exemption aims to reduce the tax burden on agricultural activities and support the farming sector.
9. Religious and Charitable Services
Certain services provided by eligible charitable or religious institutions may be exempt from GST, subject to specified conditions. The exemption generally applies to activities covered by the relevant GST notifications and prescribed requirements.
10. Public Transport Services
Certain forms of public transportation, particularly specified passenger transportation services, are exempt from GST. The exemption depends on the mode of transport, type of service, and conditions prescribed under the applicable GST notifications.
