GST Exemption List of Goods, Services, Categories

If you are supplying only GST exempted category of goods or services, then you need not have to register under GST. Thus, here is the complete list of GST-exempted products on which GST is not applicable. This GST exemption list is prepared as per the GST exemption notification no. 02/2017-Central Tax (Rate),dt. 28-06-2017 for Goods. Similarly, it has a reference of GST exempt services notification no. 12/2017-Central Tax (Rate) ,dt. 28-06-2017 for services.

image for gst exemption list for goods and services

Further, if you are looking for GST exempt limit for registration then you may see our article on GST exemption limit in India. It contains all about GST exempt turnover, GST exemption limit for contractors and GST exemption limit for small traders. Similarly, it also gives reference of GST exemption limit notification for services and goods.

List of Exempted Goods

Live Animals, Meat, and other related items

HSN Code	Description of Goods
(1)	(2)
0101	mules and hinnies, Live asses
0102	Live bovine animals
0103	Live swine
0104	goats and Live sheep
0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
0106	Other live animal such as Mammals, Birds, Insects
0201	goats and Live sheep
0202	Meat of bovine animals frozen [other than frozen and put up in unit container]
0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
0208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
0210	Meat and edible meat offal, salted, in brine, dried or smoke; edible flours and meals of meat or meat offal, other than put up in unit containers

Fish, Milk and other related Variants

HSN Code	Description of Goods
(1)	(2)
3	Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
0301	Live fish.
0302	Fresh or chilled, Fish, excluding fish fillets and other fish meat of heading 0304
0304	Fish fillets and other fish meat (whether or not minced), fresh or chilled.
0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
0307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
0401	Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
0403	Curd; Lassi; Butter milk
0406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
0407	Birds’ eggs, in shell, fresh, preserved or cooked
0409	Natural honey, other than put up in unit container and bearing a registered brand name
0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
50,790	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
0511	Semen including frozen semen

Live Trees, Vegetables and related products

HSN Code	Description of Goods
(1)	(2)
6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
0701	Potatoes, fresh or chilled.
0702	Tomatoes, fresh or chilled.
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
0707	Cucumbers and gherkins, fresh or chilled.
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
0709	Other vegetables, fresh or chilled.
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

GST Exemption List for Nuts and Fruits

HSN Code	Description of Goods
(1)	(2)
0801	Coconuts, fresh or dried, whether or not shelled or peeled
0801	Brazil nuts, fresh, whether or not shelled or peeled
0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
0803	Bananas, including plantains, fresh or dried
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
0806	Grapes, fresh
0807	Melons (including watermelons) and papaws (papayas), fresh.
0808	Apples, pears and quinces, fresh.
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
0814	Peel of citrus fruit or melons (including watermelons), fresh.
9	All goods of seed quality
0901	Coffee beans, not roasted
0902	Unprocessed green leaves of tea
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
0910 11 10	Fresh ginger, other than in processed form
0910 30 10	Fresh turmeric, other than in processed form

Various Grains Like Wheat, Oats etc.

HSN Code	Description of Goods
(1)	(2)
1001	Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
1002	Rye [other than those put up in unit container and bearing a registered brand name]
1003	Barley [other than those put up in unit container and bearing a registered brand name]
1004	Oats [other than those put up in unit container and bearing a registered brand name]
1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]
1006	Rice [other than those put up in unit container and bearing a registered brand name]
1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]
1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

Wheat Floor, Cereal flours and more Exemption List

HSN Code	Description of Goods
(1)	(2)
1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
1103	Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
1104	Cereal grains hulled
1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

Seeds, Lac, Leaves and Jaggery

HSN Code	Description of Goods
(1)	(2)
12	All goods of seed quality
1201	Soya beans, whether or not broken, of seed quality.
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
1204	Linseed, whether or not broken, of seed quality.
1205	Rape or colza seeds, whether or not broken, of seed quality.
1206	Sunflower seeds, whether or not broken, of seed quality.
1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
1209	Seeds, fruit and spores, of a kind used for sowing.
1210	Hop cones, fresh.
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
1301	Lac and Shellac
1404 90 40	Betel leaves
1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

Papad, Bread, Water, Salt, Plastic bangles etc.

HSN Code	Description of Goods
(1)	(2)
1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
1905	Pappad, by whatever name it is known, except when served for consumption
1905	Bread (branded or otherwise), except when served for consumption and pizza bread
2106	Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic,battery, de-mineralized and water sold in sealed container]
2201	Non-alcoholic Toddy, Neera including date and palm neera
2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name
2302, 2304, 2305, 2306, 2308, 2309	Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
2501	Salt, all types
2716 00 00	Electrical energy
2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
3002	Human Blood and its components
3006	All types of contraceptives
3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
3825	Municipal waste, sewage sludge, clinical waste
3926	Plastic bangles
4014	Condoms and contraceptives
4401	Firewood or fuel wood
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated

Stamp Papers, Post Cards, News papers and more

HSN Code	Description of Goods
(1)	(2)
4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
48 / 4907	Rupee notes when sold to the Reserve Bank of India
4907	Cheques, lose or in book form
4901	Printed books, including Braille books
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4903	Children’s picture, drawing or colouring books
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
5001	Silkworm laying, cocoon
5002	Raw silk
5003	Silk waste
5101	Wool, not carded or combed
5102	Fine or coarse animal hair, not carded or combed
5103	Waste of wool or of fine or coarse animal hair
52	Gandhi Topi
52	Khadi yarn
5303	Jute fibres, raw or processed but not spun
5305	Coconut, coir fibre
63	Indian National Flag
6703	Human hair, dressed, thinned, bleached or otherwise worked
6912 00 40	Earthen pot and clay lamps
7018	Glass bangles (except those made from precious metals)
8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
8445	Amber charkha
8446	Handloom [weaving machinery]
8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
8803	Parts of goods of heading 8801

Hearing Aids, Sticks and pencils, Slates etc.

HSN Code	Description of Goods
(1)	(2)
9021	Hearing aids
92	Indigenous handmade musical instruments
9603	Muddhas made of sarkanda and phool bahari jhadoo
9609	Slate pencils and chalk sticks
9610 00 00	Slates
9803	Passenger baggage
Any chapter	Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika
–	Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

List of Exempted Services

Services under Chapter 99

sr.	HSN Code	Description of Services
(1)	(2)	(3)
1	Chapter 99	Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
2	Chapter 99	Services by way of transfer of a going concern, as a whole or an independent part thereof.
3	Chapter 99	Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
4	Chapter 99	Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
5	Chapter 99	Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
6	Chapter 99	Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities.

GST Exemption List for Chapter 99 – A

sr.	HSN Code	Description of Services
(1)	(2)	(3)
7	Chapter 99	Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services TaxAct, 2017 (12 of 2017)” Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property.
8	Chapter 99	Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers.

GST Exemption List for Chapter 99 – B

Sr.	HSN Code	Description of Services	Rate (%)	Condition
(1)	(2)	(3)	(4)	(5)
9	Chapter 99	Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
9AA	Chapter 99	Services provided by and to Fédération Internationalede Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India.	Nil	Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.”;

GST Exempt for Services provided by labour contracts

sr.	HSN Code	Description of Services
(1)	(2)	(3)
10	9954	Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Mantri Awas Yojana.
11	9954	Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
12	9963 or 9972	Services by way of renting of residential dwelling for use as residence.
13	9963 or 9972 or 9995 or any other of Section 9	Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.s or commerce where charges are ten thousand rupees or more per month.

Services by a hotel, inn, guest house etc.

sr	HSN Code	Description of Services
(1)	(2)	(3)
14	9963	Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below or equal to one thousand rupees per day or equivalent.
15	9964	Transport of passengers, with or without accompanied belongings, 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 other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air- conditioned stage carriage.
16	9964	Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
17	9964	Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws).

Transportation Services under Exemption List

HSN Code	Description of Services
(1)	(2)
9965	Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.
9965	Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
9965	Services by way of transportation by rail or a vessel 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 the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.
9965 or 9967	Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments.
9966 or 9973	Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods.

GST Exempted category for Other Road Services

HSN Code	Description of Services
(1)	(2)
9967	Service by way of access to a road or a bridge on payment of toll charges.
9967 or 9985	Services by way of loading, unloading, packing, storage, or warehousing of rice.
9969	Transmission or distribution of electricity by an electricity transmission or distribution utility.
9971	Services by the Reserve Bank of India.
9971	Services by way of— (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter state sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers.
9971 or 9991	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
9971 or 9991	Services of life insurance business provided or agreed to be provided by the Army, Naval, and Air Force Group Insurance Funds to members of the Army, Navy, and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
9971 or 9991	Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).

GST Exemption list for Provident Fund and Insurance Services

HSN Code	Description of Services
(1)	(2)
9971	Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
9971	Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).
9971	Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.
9971	Services by an acquiring bank, to any person in relation to settlement of an amount up to two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.

Exemption for General Insurance Services

HSN Code	Description of Services
(1)	(2)
9971 or 9991	Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme;

Notification No.12/2017-Central Tax(Rate) dt.28.0.2017
Notification No.21 /2019-CentralTax (Rate) dt.30.09.2019

Notification Related to GST Registration Exemption

The sub-section (2) of section 23 defines that the government may specify the category of persons who may be exempted from obtaining registration under this Act. Thus, below are such types of categories of the list of persons notified by the government for CGST and IGST.

CGST Notifications

Notification No.	Description	Download
5/2017-Central Tax	Exempt from Registration for persons only engaged in making taxable supplies, the total tax on which is liable to be paid on a reverse charge basis	View
32/2017-Central Tax, dt. 15-09-2017	Granting Registration exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.	View
38/2017-Central Tax, dt. 13-10-2017	*Amendment* of notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”	View
10/2019-Central Tax, dt. 07-03-2019	Providing GST Registration exemption for any person engaged in the exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.	View

IGST Notifications

Notification No.	Description	Download
07/2017-Integrated Tax, dt. 14-09-2017	Giving GST Registration exemption to job-workers making the inter-State supply of services to a registered person from the requirement of obtaining registration	View
08/2017-Integrated Tax, dt. 14-09-2017	Granting registration exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration	View
09/2017-Integrated Tax, dt. 13-10-2017	*Amendment* of notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”	Vi e w
10/2017-Integrated Tax, dt. 13-10-2017	Registration exemption for persons making inter-State supplies of taxable services from registration under section 23(2)	View
03/2018-Integrated Tax, dt. 22-10-2018	Supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017	View
02/2019-Integrated Tax, dt. 29-01-2019	Amendment of notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.	View
03/2019-Integrated Tax, dt. 29-01-2019	Amendment of notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category of states with the explanation in section 22 of CGST Act, 2017) in the GST Acts	view

GST applicability on Registering complaints

Is GST applicable on if a customer pays fees while Registering complaints to Consumer Disputes Redressal Commission office and its subordinate offices?

The above fees are credited into the State Customer Welfare Fund’s bank account. Thus, the consumer Disputes Redressal Commission office and its subordinate offices charge penalties in cash when it is required.

Also, when a person files an appeal to Consumers Disputes Redressal Commission against an order of District Forum, an amount equal to 50% of the total amount imposed by the District Forum or Rs 25000/- whichever is less, is required to be paid.

Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services.

Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: –

Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasi- judicial machinery is sought to be set up at District, State and Central
The President of the District/ State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge
These Commissions have been vested with the powers of a civil court under CPC for issuing summons, enforcing attendance of defendants/witnesses, reception of evidence, discovery/production of documents, examination of witnesses,
Every proceeding in these Commissions is deemed to be judicial proceedings as per sections 193/228 of IPC.
The Commissions have been deemed to be a civil court under
Appeals against District Commissions lie to State Commission while appeals against the State Commissions lie to the National Commission. Appeals against National Commission lie to the Supreme.

In view of the aforesaid, it is hereby clarified that fees paid by litigants in the Consumer Disputes Redressal Commissions are not leviable to GST.

Similarly, any penalty imposed by or amount paid to these Commissions will also not attract GST. Notification ref. Circular No. 32/06/2018-GST dt.12.02.2018

Frequently Asked Questions

Is there any concept of area-based exemption under GST?

There will be no area-based exemptions in GST.

GST Exemption List of Goods, Services and Categories with Notification