PPT: Exemptions from GST - 1 | Taxation for CA Intermediate PDF Download

 Page 1


Non-Applicability & Exemptions 
under GST – Part I
Page 2


Non-Applicability & Exemptions 
under GST – Part I
Legends Used
CG Central Government
CGST Central Goods and Service Tax
EI Educational Institution
FY Financial Year
GST Goods and Services Tax
ITA Income Tax Act, 1961
SG State Government
SGST State Goods and Service Tax
UT Union Territory
VAT Value Added Tax
Page 3


Non-Applicability & Exemptions 
under GST – Part I
Legends Used
CG Central Government
CGST Central Goods and Service Tax
EI Educational Institution
FY Financial Year
GST Goods and Services Tax
ITA Income Tax Act, 1961
SG State Government
SGST State Goods and Service Tax
UT Union Territory
VAT Value Added Tax
Presentation Schema
Introduction Non-applicability of GST Exempt Supply
Power to Grant 
Exemptions
Goods Exempt from GST
Services Exempt from 
GST
Page 4


Non-Applicability & Exemptions 
under GST – Part I
Legends Used
CG Central Government
CGST Central Goods and Service Tax
EI Educational Institution
FY Financial Year
GST Goods and Services Tax
ITA Income Tax Act, 1961
SG State Government
SGST State Goods and Service Tax
UT Union Territory
VAT Value Added Tax
Presentation Schema
Introduction Non-applicability of GST Exempt Supply
Power to Grant 
Exemptions
Goods Exempt from GST
Services Exempt from 
GST
Introduction
When a supply of goods and/or services falls within the purview of charging
section, such supply is chargeable to GST.
However, for determining the liability to pay the tax, one needs to further
check whether such supply of goods and/or services are exempt from tax
Under GST, essential goods/services, i.e. public consumption products /
services, have been exempted
Therefore, it is essential to understand the provisions for exemptions from GST
Page 5


Non-Applicability & Exemptions 
under GST – Part I
Legends Used
CG Central Government
CGST Central Goods and Service Tax
EI Educational Institution
FY Financial Year
GST Goods and Services Tax
ITA Income Tax Act, 1961
SG State Government
SGST State Goods and Service Tax
UT Union Territory
VAT Value Added Tax
Presentation Schema
Introduction Non-applicability of GST Exempt Supply
Power to Grant 
Exemptions
Goods Exempt from GST
Services Exempt from 
GST
Introduction
When a supply of goods and/or services falls within the purview of charging
section, such supply is chargeable to GST.
However, for determining the liability to pay the tax, one needs to further
check whether such supply of goods and/or services are exempt from tax
Under GST, essential goods/services, i.e. public consumption products /
services, have been exempted
Therefore, it is essential to understand the provisions for exemptions from GST
Non-Applicability of GST
Specific 
Exclusions from 
Definition of 
Supply – Sec 7(2) 
of CGST act
Non-applicability 
of Charging 
Section – Sec 9 of 
CGST Act
Persons other 
than taxable 
Person
Exemptions
Supply of Goods and Services which do not meet the conditions of supply definition shall also
not be liable to GST. Only complete exclusion from the definition are discussed in this webinar