List of exempted Goods and Services under GST

The list of exempted goods and services under the Goods and Services Tax (GST) in India may be subject to changes based on updates from the government. Additionally, GST laws are periodically amended, and new notifications are issued. It’s recommended to refer to the latest GST notifications or consult with a tax professional for the most up-to-date information.

Exempted Goods:

1. Agricultural Produce:

Fruits, vegetables, cereals, pulses, etc.

2. Milk and Dairy Products:

Milk, curd, buttermilk, cheese, etc.

3. Meat and Fish:

Meat, fish, prawns, crabs, and eggs.

4. Bread and Grains:

Bread, cereals, flour, rice, and other essential grains.

5. Salt and Spices:

Salt, pepper, cloves, cinnamon, cardamom, and other spices.

6. Healthcare:

Human blood, contraceptives, and specific healthcare services.

7. Education:

Educational services provided by an educational institution.

8. Printed Books and Newspapers:

Printed books, newspapers, and journals.

9. Handicrafts:

Handloom and handicraft products.

• Khadi:

Khadi products.

• Cultural and Sports:

Entry tickets to cultural events and sports events.

• Jute and Handloom Products:

Jute and handloom products.

• Legal Services:

Services by an advocate or a firm of advocates.

• Postal Services:

Services provided by the postal department.

Exempted Services:

1. Healthcare:

Healthcare services provided by a clinical establishment.

2. Education:

Educational services provided by an educational institution.

3. Non-Profit Organizations:

Services provided by entities registered under Section 12AA of the Income Tax Act.

4. Government Services:

Services provided by the Central or State Government or Union Territory.

5. Services by RBI and Financial Institutions:

Services provided by the Reserve Bank of India (RBI) and specified financial institutions.

6. Agricultural Services:

Services related to agriculture and agricultural produce.

7. Renting of Residential Property:

Renting of residential properties for residential purposes.

8. Transportation Services:

Transportation services for certain goods and passengers.

9. Job Work Services:

Job work services in relation to certain specified goods.

• Legal Services:

Legal services provided by an individual advocate or a firm of advocates.

• Services to UNO and International Organizations:

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

Please note that the above list provides a general overview, and there may be specific conditions and exceptions within each category. It’s advisable to refer to the latest notifications and seek professional advice for accurate information. Additionally, GST rates and exemptions are subject to change based on government decisions.