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

Other exempt services Exemption Entry 24C Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams ). Exemption Entry 27A Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Exemption Entry 37 Services by way of collection of contribution under the Atal Pension Yojana . Exemption Entry 38 Services by way of collection of contribution under any pension scheme of the State Governments. Exemption entry 49 Services by way of collecting or providing news by an independent journalist , Press Trust of India or United News of India ; is exempt Explanation News agencies have not been defined in the Finance Act, 1994 or Mega Exemption Notification. The following understanding is provided in respect of specified persons: Independent journalist A journalist is a person engaged in the profession of journalism. Journalism is the art of writing, communicating or expressing. Journalists report, produce, and deliver the news for media be it print, wire, broadcast or online. Journalists collect and report facts, and they also produce events, ideas, or issues in their own form. Thus, provision of services in the form of collation or provision of news by Independent journalist would be exempt from Service tax. Press Trust of India (PTI) PTI is India s premier news agency having wider reach over almost every district in India. PTI also has news exchange arrangements with several foreign news agencies. United News of India UNI is another premier news agency having wide reach in India and abroad. NUI also has news exchange arrangements with several foreign news agencies including Reuters. Example: Mohan an independent journalist working for Press Trust of India and providing services by way of collecting or providing news is entitled to exemption in respect of such services rendered by him. When a news reporter attends press conferences of ministers or visit police station or crime scenes for collection of news to be delivered to various news papers or TV channels the service rendered by him qualify for the exemption. Exemption entry 50 Services of public libraries by way of lending of books, publications or any other knowledge -enhancing content or material is exempt Example Services provided by Rohan a librarian of a public library by lending books, publications or any other knowledge-enhancing content or material would be exempt. Exemption Entry 58 Services provided by the National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer s Welfare by way of cold chain knowledge dissemination; Scope The scope of the exemption is subject to some restrictions which can be easily understood from the below table: Who is eligible What specifically is exempt Limits for exemption. National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer s Welfare Services of knowledge dissemination for cold chain The exemption is limited to the services of knowledge dissemination for cold chain . Services of any other nature would not qualify for the exemption. Example : National Centre for Cold Chain organized a seminar for farmers to provide them knowledge for cold chain and charged a fee of 100 per person. As the services are exempt under the above entry, no GST would be imposed on these charges Exemption entry 59 Services by a foreign diplomatic mission located in India is exempt Example Services provided by Foreign Diplomatic Mission in India shall be exempt from tax. Exemption Entry 76 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets is exempt Example Ramu collects 5 for use of of bathroom, washrooms for public This service is exempt.