Services Given in Exemption Notification | Goods and Services Tax (GST) - B Com PDF Download

 Page 1


  
  
 
 
  
 
 
 
 
 
 
 
  
Few services which are exempt from GST which is notified by the government 
vide Notification No. 12/2017- CT (Rate), dated June 28, 2017. Under CGST Act, 
this notification has been issued. Under IGST and SGST Acts, similar notifications 
has been issued. The notifications are available on CBEC website. Supply of 
following services is exempt from GST by virtue of these notifications. 
? Entry 1: Charitable Trust- Under section 12AA of the income tax, services by a 
registered entity. When services is provided by way of charitable activities then 
exemption is available. These activities are given below: 
? By way of care or counselling, activities relating to public health (a) a 
person with severe physical or mental disability or terminally ill person (b) 
persons afflicted with HIV or AIDS (c) persons addicted to a dependence-
forming substance such as narcotics drugs or alcohol. 
? By way of awareness of activities relating to public health such as 
preventive health, family planning or prevention of HIV infection. 
? Activities such as yoga, advancement of religion, or spirituality. 
? For skills development or educational programmes, activities such as (a) 
abandoned, orphaned or homeless children, (b) mentally or physically 
abused or traumatized persons (c) prisoners (d) persons residing in rural 
areas with age over 65 years. 
? Preservation of environment, activities including watershed, forests and 
wildlife. 
? Entry 2: Transfer of a concern- Services related to transfer of a going concern, 
as a whole or an independent part thereof. 
? Entry 3: Panchayat/municipality: To the Central Government/ State 
Government/ Union territory/ Local authority/ government authority provides 
pure services by way of any activity in relation to any function entrusted to a 
panchayat or in relation to any function entrusted to a municipality. 
? Entry 4: Municipality services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a municipality. 
? Entry 5: Panchayat services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a Panchayat. 
? Entry 6: Services by Government- Central government/ State government/ 
Page 2


  
  
 
 
  
 
 
 
 
 
 
 
  
Few services which are exempt from GST which is notified by the government 
vide Notification No. 12/2017- CT (Rate), dated June 28, 2017. Under CGST Act, 
this notification has been issued. Under IGST and SGST Acts, similar notifications 
has been issued. The notifications are available on CBEC website. Supply of 
following services is exempt from GST by virtue of these notifications. 
? Entry 1: Charitable Trust- Under section 12AA of the income tax, services by a 
registered entity. When services is provided by way of charitable activities then 
exemption is available. These activities are given below: 
? By way of care or counselling, activities relating to public health (a) a 
person with severe physical or mental disability or terminally ill person (b) 
persons afflicted with HIV or AIDS (c) persons addicted to a dependence-
forming substance such as narcotics drugs or alcohol. 
? By way of awareness of activities relating to public health such as 
preventive health, family planning or prevention of HIV infection. 
? Activities such as yoga, advancement of religion, or spirituality. 
? For skills development or educational programmes, activities such as (a) 
abandoned, orphaned or homeless children, (b) mentally or physically 
abused or traumatized persons (c) prisoners (d) persons residing in rural 
areas with age over 65 years. 
? Preservation of environment, activities including watershed, forests and 
wildlife. 
? Entry 2: Transfer of a concern- Services related to transfer of a going concern, 
as a whole or an independent part thereof. 
? Entry 3: Panchayat/municipality: To the Central Government/ State 
Government/ Union territory/ Local authority/ government authority provides 
pure services by way of any activity in relation to any function entrusted to a 
panchayat or in relation to any function entrusted to a municipality. 
? Entry 4: Municipality services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a municipality. 
? Entry 5: Panchayat services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a Panchayat. 
? Entry 6: Services by Government- Central government/ State government/ 
Union territory/ Local authority provides services except the following: 
? Services provided to a person by way of department of Posts by way of 
speed post, express parcel post, life insurance, and agency services. 
? Services in relation to an aircraft or a vessel, inside or outside the precincts 
of a port or an airport. 
? Transport of goods or passengers. 
? Any services provided to a business entity 
? Entry 7: Services provided by government to small business entity- Central 
Government, State government, Union territory or local authority provides 
services with an aggregate turnover of up to Rs. 20 lakh in the preceding 
financial year. Services by way of renting of immovable property or first three 
services mentioned in Entry 6 are not exempted. 
? Entry 8: Services provided by Government to Government: The Central 
government/ State government/ Union territory/ Local authority provides 
services to another government. First 3 services mentioned in Entry 6 are not 
exempted. 
? Entry 9: Services provided by Government (up to Rs. 5,000)- The Central 
government/ State government/ Union territory/ a Local authority provides 
services where the consideration for such services does not exceed Rs. 5,000. 
In respect of first 3 services mentioned in entry 6 are not exempted. 
? Cumulative impact of Entry 5, Entry 7, ENTRY 8 and Entry 9- The central 
government/ State government/ Union territory/ Local authority provides 
services are exempted except the following- 
Service provided by 
the Government/ 
Local authority, etc. 
Recipient of service Taxable 
1. Services by the 
Department of posts 
by way of speed 
post, life insurance, 
and agency services 
Any person other than 
Central Government/ 
State government/ 
Union Territory 
Taxable 
2. Services in relation 
to an aircraft or a 
vessel, inside or 
outside the 
precincts of a port 
or an airport 
Any person Taxable 
3. Transport of goods 
or passengers 
Any person Taxable 
4. Renting of 
immovable property 
Any person carrying 
out business/ 
profession 
Taxable [If 
consideration exceeds 
Rs. 5,000 (in case of 
continuous service Rs. 
5,000 in a financial 
year)] 
5. Any other service Any person carrying 
out business/ 
profession 
Taxable only if- 
a. Consideration 
exceeds Rs. 5,000 
and 
b. Aggregate turnover 
Page 3


  
  
 
 
  
 
 
 
 
 
 
 
  
Few services which are exempt from GST which is notified by the government 
vide Notification No. 12/2017- CT (Rate), dated June 28, 2017. Under CGST Act, 
this notification has been issued. Under IGST and SGST Acts, similar notifications 
has been issued. The notifications are available on CBEC website. Supply of 
following services is exempt from GST by virtue of these notifications. 
? Entry 1: Charitable Trust- Under section 12AA of the income tax, services by a 
registered entity. When services is provided by way of charitable activities then 
exemption is available. These activities are given below: 
? By way of care or counselling, activities relating to public health (a) a 
person with severe physical or mental disability or terminally ill person (b) 
persons afflicted with HIV or AIDS (c) persons addicted to a dependence-
forming substance such as narcotics drugs or alcohol. 
? By way of awareness of activities relating to public health such as 
preventive health, family planning or prevention of HIV infection. 
? Activities such as yoga, advancement of religion, or spirituality. 
? For skills development or educational programmes, activities such as (a) 
abandoned, orphaned or homeless children, (b) mentally or physically 
abused or traumatized persons (c) prisoners (d) persons residing in rural 
areas with age over 65 years. 
? Preservation of environment, activities including watershed, forests and 
wildlife. 
? Entry 2: Transfer of a concern- Services related to transfer of a going concern, 
as a whole or an independent part thereof. 
? Entry 3: Panchayat/municipality: To the Central Government/ State 
Government/ Union territory/ Local authority/ government authority provides 
pure services by way of any activity in relation to any function entrusted to a 
panchayat or in relation to any function entrusted to a municipality. 
? Entry 4: Municipality services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a municipality. 
? Entry 5: Panchayat services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a Panchayat. 
? Entry 6: Services by Government- Central government/ State government/ 
Union territory/ Local authority provides services except the following: 
? Services provided to a person by way of department of Posts by way of 
speed post, express parcel post, life insurance, and agency services. 
? Services in relation to an aircraft or a vessel, inside or outside the precincts 
of a port or an airport. 
? Transport of goods or passengers. 
? Any services provided to a business entity 
? Entry 7: Services provided by government to small business entity- Central 
Government, State government, Union territory or local authority provides 
services with an aggregate turnover of up to Rs. 20 lakh in the preceding 
financial year. Services by way of renting of immovable property or first three 
services mentioned in Entry 6 are not exempted. 
? Entry 8: Services provided by Government to Government: The Central 
government/ State government/ Union territory/ Local authority provides 
services to another government. First 3 services mentioned in Entry 6 are not 
exempted. 
? Entry 9: Services provided by Government (up to Rs. 5,000)- The Central 
government/ State government/ Union territory/ a Local authority provides 
services where the consideration for such services does not exceed Rs. 5,000. 
In respect of first 3 services mentioned in entry 6 are not exempted. 
? Cumulative impact of Entry 5, Entry 7, ENTRY 8 and Entry 9- The central 
government/ State government/ Union territory/ Local authority provides 
services are exempted except the following- 
Service provided by 
the Government/ 
Local authority, etc. 
Recipient of service Taxable 
1. Services by the 
Department of posts 
by way of speed 
post, life insurance, 
and agency services 
Any person other than 
Central Government/ 
State government/ 
Union Territory 
Taxable 
2. Services in relation 
to an aircraft or a 
vessel, inside or 
outside the 
precincts of a port 
or an airport 
Any person Taxable 
3. Transport of goods 
or passengers 
Any person Taxable 
4. Renting of 
immovable property 
Any person carrying 
out business/ 
profession 
Taxable [If 
consideration exceeds 
Rs. 5,000 (in case of 
continuous service Rs. 
5,000 in a financial 
year)] 
5. Any other service Any person carrying 
out business/ 
profession 
Taxable only if- 
a. Consideration 
exceeds Rs. 5,000 
and 
b. Aggregate turnover 
of the recipient 
exceeds Rs. 20 lakh 
in the preceding 
financial year. 
 
? Entry 9A: Services provided by FIFA: Federation international de Football 
Association (FIFA) and its subsidiaries directly or indirectly provides services 
related to any of the events under FIFA U-17 Worls Cup 2017 to be hosted in 
India. 
? Entry 9B: Transit cargo to Nepal/Bhutan- Supply of services associated with 
transit cargo to Nepal and Bhutan. 
? Entry 9C: Service provided by government entity- Government entity supplies 
services to Central government/ State government/ Union territory/ Local 
authority/ any specified person. If the consideration is received from the 
Central Government/ State government etc. in the form of grants then this 
exemption is available. 
? Entry 10: House construction for Pradhan Mantri Awas Yojana- Under housing 
for Pradhan Mantri Awas Yojana, services provided by way of pure labour 
contracts of construction, erection etc. pertaining to Beneficiary Led 
Construction or Enhancement. 
? Entry 11: Single residential unit- By way of pure labour contracts of 
construction, erection, commissioning, or installation of original works 
provides services to a single residential unit. 
? Entry 11A: Service provided by fair price shop to Central Government- This 
entry covers the following- 
Before 
November 
15, 2017 
Fair price Shops provide Services to Central 
Government by way of sale of wheat, rice and coarse 
grains under Public Distribution System (PDS) 
against consideration in the form of commission or 
margin.  
On or after 
November 
15, 2017 
Fair Price Shops provide services to Central 
government/ State government/ Union territory by 
way of sale of food grains, kerosene, sugar, edible 
oil, etc. under PDS against consideration in the form 
of commission or margin. 
  
? Entry 11B: Services provided by fair price shop to State Government/UT- Fair 
Price shops provide services to State governments or Union territory by way of 
sale of kerosene, sugar, edible oil, etc. under PDS against consideration in the 
form of commission or margin. 
? Entry 12: Renting of residential house- Services by way of renting of 
residential dwelling for use as residence. 
? Entry 13: Religious ceremony- A person provides services by way of- 
a. Conduct of any religious ceremony; 
b. Renting of precincts of a religious by way of a religious place meant for 
general public. 
In the following cases exemption is not available:  
1. Renting of rooms where rent is Rs. 1,000 per day, 
2. Renting of premises/community halls/ kalyan mandapam/open area, etc. were 
charges are Rs. 10,000 per day. 
Page 4


  
  
 
 
  
 
 
 
 
 
 
 
  
Few services which are exempt from GST which is notified by the government 
vide Notification No. 12/2017- CT (Rate), dated June 28, 2017. Under CGST Act, 
this notification has been issued. Under IGST and SGST Acts, similar notifications 
has been issued. The notifications are available on CBEC website. Supply of 
following services is exempt from GST by virtue of these notifications. 
? Entry 1: Charitable Trust- Under section 12AA of the income tax, services by a 
registered entity. When services is provided by way of charitable activities then 
exemption is available. These activities are given below: 
? By way of care or counselling, activities relating to public health (a) a 
person with severe physical or mental disability or terminally ill person (b) 
persons afflicted with HIV or AIDS (c) persons addicted to a dependence-
forming substance such as narcotics drugs or alcohol. 
? By way of awareness of activities relating to public health such as 
preventive health, family planning or prevention of HIV infection. 
? Activities such as yoga, advancement of religion, or spirituality. 
? For skills development or educational programmes, activities such as (a) 
abandoned, orphaned or homeless children, (b) mentally or physically 
abused or traumatized persons (c) prisoners (d) persons residing in rural 
areas with age over 65 years. 
? Preservation of environment, activities including watershed, forests and 
wildlife. 
? Entry 2: Transfer of a concern- Services related to transfer of a going concern, 
as a whole or an independent part thereof. 
? Entry 3: Panchayat/municipality: To the Central Government/ State 
Government/ Union territory/ Local authority/ government authority provides 
pure services by way of any activity in relation to any function entrusted to a 
panchayat or in relation to any function entrusted to a municipality. 
? Entry 4: Municipality services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a municipality. 
? Entry 5: Panchayat services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a Panchayat. 
? Entry 6: Services by Government- Central government/ State government/ 
Union territory/ Local authority provides services except the following: 
? Services provided to a person by way of department of Posts by way of 
speed post, express parcel post, life insurance, and agency services. 
? Services in relation to an aircraft or a vessel, inside or outside the precincts 
of a port or an airport. 
? Transport of goods or passengers. 
? Any services provided to a business entity 
? Entry 7: Services provided by government to small business entity- Central 
Government, State government, Union territory or local authority provides 
services with an aggregate turnover of up to Rs. 20 lakh in the preceding 
financial year. Services by way of renting of immovable property or first three 
services mentioned in Entry 6 are not exempted. 
? Entry 8: Services provided by Government to Government: The Central 
government/ State government/ Union territory/ Local authority provides 
services to another government. First 3 services mentioned in Entry 6 are not 
exempted. 
? Entry 9: Services provided by Government (up to Rs. 5,000)- The Central 
government/ State government/ Union territory/ a Local authority provides 
services where the consideration for such services does not exceed Rs. 5,000. 
In respect of first 3 services mentioned in entry 6 are not exempted. 
? Cumulative impact of Entry 5, Entry 7, ENTRY 8 and Entry 9- The central 
government/ State government/ Union territory/ Local authority provides 
services are exempted except the following- 
Service provided by 
the Government/ 
Local authority, etc. 
Recipient of service Taxable 
1. Services by the 
Department of posts 
by way of speed 
post, life insurance, 
and agency services 
Any person other than 
Central Government/ 
State government/ 
Union Territory 
Taxable 
2. Services in relation 
to an aircraft or a 
vessel, inside or 
outside the 
precincts of a port 
or an airport 
Any person Taxable 
3. Transport of goods 
or passengers 
Any person Taxable 
4. Renting of 
immovable property 
Any person carrying 
out business/ 
profession 
Taxable [If 
consideration exceeds 
Rs. 5,000 (in case of 
continuous service Rs. 
5,000 in a financial 
year)] 
5. Any other service Any person carrying 
out business/ 
profession 
Taxable only if- 
a. Consideration 
exceeds Rs. 5,000 
and 
b. Aggregate turnover 
of the recipient 
exceeds Rs. 20 lakh 
in the preceding 
financial year. 
 
? Entry 9A: Services provided by FIFA: Federation international de Football 
Association (FIFA) and its subsidiaries directly or indirectly provides services 
related to any of the events under FIFA U-17 Worls Cup 2017 to be hosted in 
India. 
? Entry 9B: Transit cargo to Nepal/Bhutan- Supply of services associated with 
transit cargo to Nepal and Bhutan. 
? Entry 9C: Service provided by government entity- Government entity supplies 
services to Central government/ State government/ Union territory/ Local 
authority/ any specified person. If the consideration is received from the 
Central Government/ State government etc. in the form of grants then this 
exemption is available. 
? Entry 10: House construction for Pradhan Mantri Awas Yojana- Under housing 
for Pradhan Mantri Awas Yojana, services provided by way of pure labour 
contracts of construction, erection etc. pertaining to Beneficiary Led 
Construction or Enhancement. 
? Entry 11: Single residential unit- By way of pure labour contracts of 
construction, erection, commissioning, or installation of original works 
provides services to a single residential unit. 
? Entry 11A: Service provided by fair price shop to Central Government- This 
entry covers the following- 
Before 
November 
15, 2017 
Fair price Shops provide Services to Central 
Government by way of sale of wheat, rice and coarse 
grains under Public Distribution System (PDS) 
against consideration in the form of commission or 
margin.  
On or after 
November 
15, 2017 
Fair Price Shops provide services to Central 
government/ State government/ Union territory by 
way of sale of food grains, kerosene, sugar, edible 
oil, etc. under PDS against consideration in the form 
of commission or margin. 
  
? Entry 11B: Services provided by fair price shop to State Government/UT- Fair 
Price shops provide services to State governments or Union territory by way of 
sale of kerosene, sugar, edible oil, etc. under PDS against consideration in the 
form of commission or margin. 
? Entry 12: Renting of residential house- Services by way of renting of 
residential dwelling for use as residence. 
? Entry 13: Religious ceremony- A person provides services by way of- 
a. Conduct of any religious ceremony; 
b. Renting of precincts of a religious by way of a religious place meant for 
general public. 
In the following cases exemption is not available:  
1. Renting of rooms where rent is Rs. 1,000 per day, 
2. Renting of premises/community halls/ kalyan mandapam/open area, etc. were 
charges are Rs. 10,000 per day. 
3. Renting of shops or other spaces for business/ commerce where charges are Rs. 
10,000 per month. 
? Entry 14: Hotel room up to Rs. 1,000- Hotel, inn, guest house, club or campsite 
provides services for residential or lodging purposes. If declared tariff of a unit 
of accommodation is less than Rs. 1,000 per day or equivalent then only 
exemption is available. It is chargeable to GST if declared tariff is Rs. 1,000 
per day or more. Charges of all amenities provided in the unit of 
accommodation like furniture, air-conditioner, refrigerators or any other 
amenities, but without excluding any discount offered on the published charges 
for such unit is known as “Declared Tariff”. 
? Entry 15: Transport of passengers- Transport of passengers 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, for transportation of passengers; or 
c. Stage carriage (other than air-conditioned stage carriage). 
Services chargeable to GST are following: 
? Radio taxi provides service 
? Contract carriage by way of tourism, conducted tour, charter or hire 
provides service 
? Air-conditioned stage carriage provide service 
? Entry 16: Regional connectivity scheme airport- Services provided by way of 
transport of passengers, by air, embarking from or terminating at a regional 
connectivity scheme airport, against consideration in the form of viability gap 
funding to the Central government. From the date of commencement of 
operations of the regional connectivity scheme airport, for the period of 1 year 
exemption is available. 
? Entry 17: Transportation of passengers- Service of transportation of passengers 
by- 
a. Railway in a class other than (i) first class or (ii) an AC coach; 
b. Metro, monorail or tramway; 
c. Inland waterways; 
d. Public transport in vessels between places located in India; 
e. Metered cabs or auto rickshaws 
? Entry 18: Transportation of goods- Service by way of transportation of goods: 
a. By road 
b. By inland waterways. 
Following services are chargeable to GST: 
? Goods transportation agency provide service 
? A courier agency provides service. 
? Entry 19: Transportation of goods by air- By way of transportation of goods by 
an aircraft provides service from a place outside India up to the customs station 
of clearance in India. 
? Entry 20: Transportation of goods by rail or vessel- Service provides by 
transportation by rail or a vessels 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; 
c. newspaper or magazines registered with registrar of Newspaper; 
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Few services which are exempt from GST which is notified by the government 
vide Notification No. 12/2017- CT (Rate), dated June 28, 2017. Under CGST Act, 
this notification has been issued. Under IGST and SGST Acts, similar notifications 
has been issued. The notifications are available on CBEC website. Supply of 
following services is exempt from GST by virtue of these notifications. 
? Entry 1: Charitable Trust- Under section 12AA of the income tax, services by a 
registered entity. When services is provided by way of charitable activities then 
exemption is available. These activities are given below: 
? By way of care or counselling, activities relating to public health (a) a 
person with severe physical or mental disability or terminally ill person (b) 
persons afflicted with HIV or AIDS (c) persons addicted to a dependence-
forming substance such as narcotics drugs or alcohol. 
? By way of awareness of activities relating to public health such as 
preventive health, family planning or prevention of HIV infection. 
? Activities such as yoga, advancement of religion, or spirituality. 
? For skills development or educational programmes, activities such as (a) 
abandoned, orphaned or homeless children, (b) mentally or physically 
abused or traumatized persons (c) prisoners (d) persons residing in rural 
areas with age over 65 years. 
? Preservation of environment, activities including watershed, forests and 
wildlife. 
? Entry 2: Transfer of a concern- Services related to transfer of a going concern, 
as a whole or an independent part thereof. 
? Entry 3: Panchayat/municipality: To the Central Government/ State 
Government/ Union territory/ Local authority/ government authority provides 
pure services by way of any activity in relation to any function entrusted to a 
panchayat or in relation to any function entrusted to a municipality. 
? Entry 4: Municipality services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a municipality. 
? Entry 5: Panchayat services- Central government/ State government/ Union 
territory/ Local authority/ governmental authority provides services by way of 
any activity in relation to any function entrusted to a Panchayat. 
? Entry 6: Services by Government- Central government/ State government/ 
Union territory/ Local authority provides services except the following: 
? Services provided to a person by way of department of Posts by way of 
speed post, express parcel post, life insurance, and agency services. 
? Services in relation to an aircraft or a vessel, inside or outside the precincts 
of a port or an airport. 
? Transport of goods or passengers. 
? Any services provided to a business entity 
? Entry 7: Services provided by government to small business entity- Central 
Government, State government, Union territory or local authority provides 
services with an aggregate turnover of up to Rs. 20 lakh in the preceding 
financial year. Services by way of renting of immovable property or first three 
services mentioned in Entry 6 are not exempted. 
? Entry 8: Services provided by Government to Government: The Central 
government/ State government/ Union territory/ Local authority provides 
services to another government. First 3 services mentioned in Entry 6 are not 
exempted. 
? Entry 9: Services provided by Government (up to Rs. 5,000)- The Central 
government/ State government/ Union territory/ a Local authority provides 
services where the consideration for such services does not exceed Rs. 5,000. 
In respect of first 3 services mentioned in entry 6 are not exempted. 
? Cumulative impact of Entry 5, Entry 7, ENTRY 8 and Entry 9- The central 
government/ State government/ Union territory/ Local authority provides 
services are exempted except the following- 
Service provided by 
the Government/ 
Local authority, etc. 
Recipient of service Taxable 
1. Services by the 
Department of posts 
by way of speed 
post, life insurance, 
and agency services 
Any person other than 
Central Government/ 
State government/ 
Union Territory 
Taxable 
2. Services in relation 
to an aircraft or a 
vessel, inside or 
outside the 
precincts of a port 
or an airport 
Any person Taxable 
3. Transport of goods 
or passengers 
Any person Taxable 
4. Renting of 
immovable property 
Any person carrying 
out business/ 
profession 
Taxable [If 
consideration exceeds 
Rs. 5,000 (in case of 
continuous service Rs. 
5,000 in a financial 
year)] 
5. Any other service Any person carrying 
out business/ 
profession 
Taxable only if- 
a. Consideration 
exceeds Rs. 5,000 
and 
b. Aggregate turnover 
of the recipient 
exceeds Rs. 20 lakh 
in the preceding 
financial year. 
 
? Entry 9A: Services provided by FIFA: Federation international de Football 
Association (FIFA) and its subsidiaries directly or indirectly provides services 
related to any of the events under FIFA U-17 Worls Cup 2017 to be hosted in 
India. 
? Entry 9B: Transit cargo to Nepal/Bhutan- Supply of services associated with 
transit cargo to Nepal and Bhutan. 
? Entry 9C: Service provided by government entity- Government entity supplies 
services to Central government/ State government/ Union territory/ Local 
authority/ any specified person. If the consideration is received from the 
Central Government/ State government etc. in the form of grants then this 
exemption is available. 
? Entry 10: House construction for Pradhan Mantri Awas Yojana- Under housing 
for Pradhan Mantri Awas Yojana, services provided by way of pure labour 
contracts of construction, erection etc. pertaining to Beneficiary Led 
Construction or Enhancement. 
? Entry 11: Single residential unit- By way of pure labour contracts of 
construction, erection, commissioning, or installation of original works 
provides services to a single residential unit. 
? Entry 11A: Service provided by fair price shop to Central Government- This 
entry covers the following- 
Before 
November 
15, 2017 
Fair price Shops provide Services to Central 
Government by way of sale of wheat, rice and coarse 
grains under Public Distribution System (PDS) 
against consideration in the form of commission or 
margin.  
On or after 
November 
15, 2017 
Fair Price Shops provide services to Central 
government/ State government/ Union territory by 
way of sale of food grains, kerosene, sugar, edible 
oil, etc. under PDS against consideration in the form 
of commission or margin. 
  
? Entry 11B: Services provided by fair price shop to State Government/UT- Fair 
Price shops provide services to State governments or Union territory by way of 
sale of kerosene, sugar, edible oil, etc. under PDS against consideration in the 
form of commission or margin. 
? Entry 12: Renting of residential house- Services by way of renting of 
residential dwelling for use as residence. 
? Entry 13: Religious ceremony- A person provides services by way of- 
a. Conduct of any religious ceremony; 
b. Renting of precincts of a religious by way of a religious place meant for 
general public. 
In the following cases exemption is not available:  
1. Renting of rooms where rent is Rs. 1,000 per day, 
2. Renting of premises/community halls/ kalyan mandapam/open area, etc. were 
charges are Rs. 10,000 per day. 
3. Renting of shops or other spaces for business/ commerce where charges are Rs. 
10,000 per month. 
? Entry 14: Hotel room up to Rs. 1,000- Hotel, inn, guest house, club or campsite 
provides services for residential or lodging purposes. If declared tariff of a unit 
of accommodation is less than Rs. 1,000 per day or equivalent then only 
exemption is available. It is chargeable to GST if declared tariff is Rs. 1,000 
per day or more. Charges of all amenities provided in the unit of 
accommodation like furniture, air-conditioner, refrigerators or any other 
amenities, but without excluding any discount offered on the published charges 
for such unit is known as “Declared Tariff”. 
? Entry 15: Transport of passengers- Transport of passengers 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, for transportation of passengers; or 
c. Stage carriage (other than air-conditioned stage carriage). 
Services chargeable to GST are following: 
? Radio taxi provides service 
? Contract carriage by way of tourism, conducted tour, charter or hire 
provides service 
? Air-conditioned stage carriage provide service 
? Entry 16: Regional connectivity scheme airport- Services provided by way of 
transport of passengers, by air, embarking from or terminating at a regional 
connectivity scheme airport, against consideration in the form of viability gap 
funding to the Central government. From the date of commencement of 
operations of the regional connectivity scheme airport, for the period of 1 year 
exemption is available. 
? Entry 17: Transportation of passengers- Service of transportation of passengers 
by- 
a. Railway in a class other than (i) first class or (ii) an AC coach; 
b. Metro, monorail or tramway; 
c. Inland waterways; 
d. Public transport in vessels between places located in India; 
e. Metered cabs or auto rickshaws 
? Entry 18: Transportation of goods- Service by way of transportation of goods: 
a. By road 
b. By inland waterways. 
Following services are chargeable to GST: 
? Goods transportation agency provide service 
? A courier agency provides service. 
? Entry 19: Transportation of goods by air- By way of transportation of goods by 
an aircraft provides service from a place outside India up to the customs station 
of clearance in India. 
? Entry 20: Transportation of goods by rail or vessel- Service provides by 
transportation by rail or a vessels 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; 
c. newspaper or magazines registered with registrar of Newspaper; 
d. railway equipments or materials; 
e. agricultural produce; 
f. milk, salt and food grain including flours, pulses and rice; and 
g. organic manure 
? Entry 21: Transportation of goods by GTA- Goods service agency (GTA) 
provide services by way of transportation in a goods carriage of- 
a. Agricultural goods, 
b. Where consideration charged on goods for the transportation of goods on a 
consignment transported in a single carriage does not exceed Rs. 1,500, 
c. Where consideration charged on goods for transportation of all such goods 
for a single consignee does not exceed Rs. 750, 
d. Organic manure, 
e. Milk, salt and food grain including flour, pulses and rice, 
f. Newspaper, magazines registered with the registrar of newspaper, 
g. Relief material meant for victims of natural or man-made disasters, 
calamities, accidents or mishap, 
h. Defence or military equipments. 
? Entry 21A: Transportation of goods by GTA- Goods transport agency (GTA) 
provide services to an unregistered person, other than the following recipients- 
a. Under factories Act, any factory registered; 
b. Under societies registration Act, any society registered 
c. Any co-operative society 
d. any body corporate 
e. any partnership firm/AOP 
f. any casual taxable person 
? Entry 22: Hire- In the following cases services by way of giving on hire is not 
taxable, 
Service recipient What is given on hire 
A state transport undertaking  A motor vehicle meant to carry more 
than 12 passengers 
A goods transport agency 
(GTA) 
A means of transportation of goods 
? Entry 23: Toll charges- On payment of toll charges, services by way of access 
to road or a bridge. 
? Entry 23A: Payment of annuity- On payment of annuity, services by way of 
access to road or bridge. 
? Entry 24: Rice- Service provides by way of loading, unloading, packing, 
storage or warehousing of rice. 
? Entry 25: Electricity- By an electricity transmission or distribution utility, 
transmission or distribution of electricity. 
? Entry 26: RBI- Services provided to RBI is chargeable to GST. 
? Entry 27: Interest- Service by way of- 
a. Extending deposits/loans/advances in so far as the consideration is 
represented by way of interest/discount; 
b. Sale or purchase of foreign currency amongst banks or authorized dealers of 
foreign exchange or amongst banks and such dealers. 
? Entry 28: Annuity under NPS- Under National Pension System (NPS) by way 
of annuity provide life insurance services  
? Entry 29: Group insurance scheme of Army-The Army, Naval and Air Force, 
provide services of life insurance business, under the group insurance scheme