Mega Exemptions / GST on Specific Sectors

Chapters / List

1. Exceptions related to Health Care [ Entry no. 74 & 74A ]

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2. Exemption related to Charitable Trust [ Entry No. 1, 60, & 80 ]

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3. Exemption related to Religious sector [ Entry No. 13 ]

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4. Exemption In Legal Sector [ Entry No. 45 ]

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5. Exemptions Related To Transportation of passengers [ Entry No. 15 & 17 ]

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6. Exemption related to transportation of goods [ Entry no. 18,19,19A,19B,20,21,21A, & 21B ]

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7. Exemption related to Services by way of giving on hire [ Entry No. 22 ]

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8. Exemption related To banking & financial Sector [Entry No. 27 &34 ]

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9. Exemption in education sector [ Entry No. 66 ]

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10. Exemption relating to Skill development services [Entry 69,70, & 71]

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11. Exemption in relation to Insurance sector [ Entry no. 28,29,29A,29B,35,36,36A,40 ]

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12. Exemption related To admission in entertainment / museum/ protected monument [ Entry no. 78,79,79A,81 ]

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13. Exemption To Agriculture sector [ Entry no. 24,24A,24B,54,55,55A,57 ]

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14. Exemption in Sport Sector [ Entry no. 9A,9AA,9AB,53,68,82,82A,82B ]

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15. Service by an unincorporated body or a non- profit entity [ Entry No. 77 & 77A ]

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16. Exemption in relation to Tour Operator services provided outside India [ Entry No. 54, 54A of IGST ]

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17. Exemption in relation to Renting of Immovable Property [ Entry No. 12 and 12A of CGST]

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18. Exemption in relation to intermediary services [ Entry 39 & 39A]

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19. Exemption in relation to Transfer of Going concern [ Entry no. 2 ]

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20. Exemption in relation to services provided by government Entry 4, 5 & 6

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21. Exemption in relation to services by the government Entry 7 & 8

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22. Exemption in relation to services by the government Entry 9

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23. Exemption in relation to Services provided by government Exemption Entry 34A & 47

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24. Services provided by government Exemption Entry 61 ,62 & 63

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25. Exemption in relation to service By Government [Entry 42, 64, 65, 65A, & 65B,]

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26. Services provided by Specified Bodies [Entry 30,31,31A & 31B]

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27. Pure Services Provided to Government [Entry 3 & 3A]

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28. Other Services Provided to Government [ Entry No. 11A,16,19C,72]

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29. Leasing Services to Government Entry 41

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30. Exemption in Construction Sector [ Entry No. 10,10A,11,41A ]

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31. Other exempt services (Service by way of access to a Road or a Bridge on payment of toll charges) [ Entry no. 23 ]

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32. Other exempt services (Transmission or distribution of electricity by an electricity transmission or distribution utility) [ Entry No. 25 ]

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33. Other exempt services (Services provided by an incubatee) [Entry 44]

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34. Other exempt services (Services provided by an incubator recognized by BIRAC - biotechnology / medicine) [Entry no. 48]

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35. Other Exempt services [ Entry No. 24C,27A,37,38,,49,50,58,59,76 ]

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36. Business exhibition held outside India [ Entry no. 52 ]

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37. Other Exemption (Clarifications)

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38. Exemption under IGST Notification [ Entry No. 10,10F,10G,10H & 12AA, 42 of IGST ]

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