GST (Goods and Services Tax) has exempted the tax on some of the services such as,

1. Services given by the Government (Central and state) or local bodies are exempted from
GST.
(However, some of the services are not included in this such as Service by Department of
Posts in the case of speed post, express parcel post, life insurance or agency services
provided to person other than government. Services which are related to Aircraft or vessel,
services inside and outside the airport, transport of goods and passengers etc. These will
attract GST.)
2. Services offered by Reserved Bank of India.
3. Services given by a Foreign diplomatic mission which is located in India.
4. Services which are related to the growing of plants and animals.
(Except the rearing of horses or for food, fuel, raw material or other commercial
purpose)
5. Services by a way of access to any road or bridge after paying the toll tax.
6. Service such as renting of a house for residential purpose.
7. Transmission and distribution of electricity by the concerned authority.
8. Services such as providing loans, deposits, advances.
9. Inter sale and purchase of foreign exchange by banks and authorized dealers.
10. Services which include transportation of goods ( other than transportation agency or
courier agency or transport by Inland waterways )
11. Services which are provided by United Nations Organization or such specified
International organization.
12. Services provided to clinical establishments by operators of Common Bio-waste
treatment facility in the way of treatment or disposal or bio-medical waste and relevant
process.
13. Services offered by Veterinary clinic to animals or birds.
14. Services by any organization registered under Section 12 AA of the Income Tax Act 1961
in the way of Charity.
15. Services of some specified agencies which provide religious pilgrimage as a part of
bilateral agreement.

16. Services provided by
1. An arbitral tribunal to any person or business entity with less than twenty lakh rupees
turnover in the previous year.
2. A partnership firm of advocates or an individual as an advocate other than a senior
advocate, by way of legal services given to an advocate or partnership firm of advocates
providing legal services or any person other than a business entity.
3. A senior advocate by way of legal services to any person other than a business entity
a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the
preceding financial year
17. Services provided
1. By an educational institution to its students, faculty and staff;
2. To an educational institution, by way of,
1. Transportation of students, faculty and staff
2. Catering, including any mid-day meals scheme sponsored by the Government
3. Security or cleaning or house-keeping services performed in such educational
institution
4. Services relating to admission to, or conduct of examination by, such institution
up to higher secondary.

18. Services provided by the Indian Institutes of Management, as per the guidelines of the
Central Government, to their students, by way of the following educational programmes,
except Executive Development Programme –
1. Two year full time residential Post Graduate Programmes in Management for the Post
Graduate Diploma in Management, to which admissions are made on the basis of
Common Admission Test (CAT), conducted by Indian Institute of Management
2. Fellow programme in Management
3. Five year integrated programme in Management.
19. Services provided to a recognized sports body by
1. An individual as a player, referee, umpire, coach or team manager for participation in a
sporting event organized by a recognized sports body
2. Another recognized sports body
20. Services by an artist by way of a performance in folk or classical art forms of (i) music, or
(ii)dance, or (iii)theatre, if the consideration charged for such performance is not more than
one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service
provided by such artist as a brand ambassador;

21. Services in the form of collecting or providing news by an independent journalist, Press
Trust of India or United News of India;
1. Services by way of giving on hire –
To a state transport undertaking, a motor vehicle meant to carry more than twelve
passengers or
2. To a goods transport agency, a means of transportation of goods
22. Services in the form of hire –
1. To a state transport undertaking, a motor vehicle meant to carry more than twelve
passengers or
2. To a goods transport agency, a means of transportation of goods
23. Transport of passengers, with or without accompanied belongings, by
1. 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
2. Non-airconditioned contract carriage other than radio taxi, for transportation of
passengers, excluding tourism, conducted tour, charter or hire or
3. Stage carriage other than air-conditioned stage carriage
24. Services of life insurance business provided by way of annuity under the National Pension
System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA)
under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013)
25. 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
26. Services provided by an incubate up to a total turnover of fifty lakh rupees in a financial
year subject to the following conditions, namely:-
1. The total turnover had not exceeded fifty lakh rupees during the preceding financial
year; and
2. A period of three years has not been elapsed from the date of entering into an
agreement as an incubatee
27. Service by an unincorporated body or a non- profit entity registered under any law for the
time being in force, to its own members by way of reimbursement of charges or share of
contribution –

1. As a trade union
2. For the provision of carrying out any activity which is exempt from the levy of GST or
3. Up to an amount of five thousand rupees per month per member for sourcing of goods
or services from a third person for the common use of its members in a housing society
or a residential complex
28. Services provided by an organizer to any person in respect of a business exhibition held
outside India
29. Services in the form of slaughtering of animals
30. Services received from a provider of service located in a non- taxable territory by –
1. Government, a local authority, a governmental authority or an individual in relation to
any purpose other than commerce, industry or any other business or profession
2. An entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the
purposes of providing charitable activities or
3. A person located in a non-taxable territory
Provided that the exemption shall not apply to – (i) online information and database
access or retrieval services received by persons or services by way of transportation of
goods by a vessel from a place outside India up to the customs station of clearance in
India.
31. Services from public libraries by way of lending of books, publications or any other
knowledge-enhancing content or material
32. Services of Employees’ State Insurance Corporation to persons governed under the
Employees’ Insurance Act, 1948 (34 of 1948)
33. Services in the form of transfer of a going concern, as a whole or an independent part
thereof
34. Services in the form of public conveniences such as provision of facilities of bathroom,
washrooms, lavatories, urinal or toilets
35. Services from government, 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.
36. Services received by the Reserve Bank of India, from outside India in relation to
management of foreign exchange reserves
37. Services provided by a tour operator to a foreign tourist in relation to a tour conducted
wholly outside India.

38. Services in the form of pre-conditioning, pre-cooling, ripening, waxing, retail packing,
labelling of fruits and vegetables which do not change or alter the essential characteristics of
the said fruits or vegetables
39. Services in the form of admission to a museum, national park, wildlife sanctuary, tiger
reserve or zoo
40. Services provided by Government or a local authority to a business entity with a turnover
up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial
year.
41. Services provided by Employees Provident Fund Organisation (EPFO) to persons governed
under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952)
42. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to
insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of
1999)
43. Services provided by Securities and Exchange Board of India (SEBI) 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
44. Services provided by National Centre for Cold Chain Development under Ministry of
Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination
45. Services by way of transportation of goods by an aircraft from a place outside India upto the
customs station of clearance in India.
46. Services provided by Government or a local authority to another Government or local
authority.
47. Services provided by Government or a local authority by way of issuance of passport, visa,
driving licence, birth certificate or death certificate.
48. Services provided by Government or a local authority by way of tolerating non-performance
of a contract for which consideration in the form of fines or liquidated damages is payable to
the Government or the local authority under such contract.
49. Services provided by Government or a local authority in the form of-
1. Registration required under any law for the time being in force;

2. Testing, calibration, safety check or certification relating to protection or safety of
workers, consumers or public at large, including fire license, required under any law for
the time being in force;
50. Services provided by Government or a local authority by way of assignment of right to use
natural resources to an individual farmer for cultivation of plants and rearing of all life forms of
animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar
products;
51. Services by Government, a local authority or a governmental authority by way of any
activity in relation to any function entrusted to a Panchayat;
52. Services provided by Government or a local authority by way of assignment of right to use
any natural resource where such right to use was assigned by the Government or the local
authority before the 1st April, 2016: Provided that the exemption shall apply only to service tax
payable on one time charge payable, in full upfront or in installments, for assignment of right to
use such natural resource;
53. Services provided by Government or a local authority by way of allowing a business entity to
operate as a telecom service provider or use radio frequency spectrum during the period prior
to 1st April, 2016, on payment of license fee or spectrum user charges, as the case may be
54. Services provided by Government by way of deputing officers after office hours or on
holidays for inspection or container stuffing or such other duties in relation to import export
cargo on payment of Merchant Overtime charges (MOT).
55. Services by an acquiring bank, to any person in relation to settlement of an amount upto
two thousand rupees in a single transaction transacted through credit card, debit card, charge
card or other payment card service.
56. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian
Railways Finance Corporation to Indian Railways
57. Services provided by any person for official use of a foreign diplomatic mission or consular
post in India or for personal use or for the use of the family members of diplomatic agents or
career consular officers posed therein. This exemption is available on reciprocal basis based on
a certificate issued by MEA
58. Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a
Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and
Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and
Technology, Government of India or bio-incubators recognized by the Biotechnology Industry
Research Assistance Council, under Department of Biotechnology, Government of India.

59. Taxable service provided by State Government Industrial Development Corporations/
Undertakings to industrial units by way of granting long term (thirty years, or more) lease of
industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront
amount (called as premium, salami, cost, price, development charges or by any other name)
payable for such lease.
60. Services provided to the 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 (VGF). Provided that
nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the
date of commencement of operations of the regional connectivity scheme airport as notified by
the Ministry of Civil Aviation
61. Services provided by cord blood banks by way of preservation of stem cells or any other
service in relation to such preservation
62. Services by way of training or coaching in recreational activities relating to,
1. Arts or culture. or
2. Sports by charitable entities registered under section 12AA of Income tax Act, 1961;
63. Any services provided by:
1. The National Skill Development Corporation set up by the Government of India;
2. A Sector Skill Council approved by the National Skill Development Corporation;
3. An assessment agency approved by the Sector Skill Council or the National Skill
Development Corporation;
4. A training partner approved by the National Skill Development Corporation or the Sector
Skill Service Tax Exemptions to be continued in GST as decided by GST Council in relation
to
1. The National Skill Development Programme implemented by the National Skill
Development Corporation; or
2. A vocational skill development course under the National Skill Certification and
Monetary Reward Scheme; or
3. Any other Scheme implemented by the National Skill Development Corporation.
64. Services of assessing bodies empanelled centrally by Directorate General of Training,
Ministry of Skill Development and Entrepreneurship by way of assessments under Skill
Development Initiative (SDI) Scheme
65. Services provided by training providers (Project implementation agencies) under Deen
Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way
of offering skill or vocational training courses certified by National Council For Vocational
Training.

66. Services in the form of sponsorship of sporting events organised:
1. By a national sports federation, or its affiliated federations, where the participating
teams or individuals represent any district, State, zone or Country
2. By Association of Indian Universities, Inter-University Sports Board, School Games
Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India
or Special Olympics Bharat
3. By Central Civil Services Cultural and Sports Board
4. As part of national games, by Indian Olympic Association; or
5. Under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme
67. 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 / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas
Yojana (PMAY)
68. 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
69. Services of general insurance business provided under following schemes:
1. Hut Insurance Scheme
2. Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated
Rural Development Programme)
3. Scheme for Insurance of Tribals;
4. Janata Personal Accident Policy and Gramin Accident Policy
5. Group Personal Accident Policy for Self-Employed Women
6. Agricultural Pumpset and Failed Well Insurance
7. Premia collected on export credit insurance
8. 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
9. Jan Arogya Bima Policy
10. National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)
11. Pilot Scheme on Seed Crop Insurance
12. Central Sector Scheme on Cattle Insurance
13. Universal Health Insurance Scheme
14. Rashtriya Swasthya Bima Yojana or
15. Coconut Palm Insurance Scheme
16. Pradhan Mantri Suraksha BimaYojna

17. Niramaya Health Insurance Scheme implemented by Trust constituted under the
provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy,
Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999) or
18. Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
70. Services of life insurance business provided under following schemes:
1. Janashree Bima Yojana (JBY) or
2. Aam Aadmi Bima Yojana (AABY)
3. Life micro-insurance product as approved by the Insurance Regulatory and Development
Authority, having maximum amount of cover of fifty thousand rupees
4. Varishtha Pension BimaYojana
5. Pradhan Mantri Jeevan JyotiBimaYojana
6. Pradhan Mantri Jan DhanYogana
7. Pradhan Mantri Vaya Vandan Yojana and
8. Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
71. Services by way of collection of contribution under Atal Pension Yojana (APY).
72. Services by way of collection of contribution under any pension scheme of the State
Governments.
73. Service of transportation of passengers, with or without accompanied belongings, by:
1. Railways in a class other than:
1. First class or
2. An air-conditioned coach
2. Metro, monorail or tramway
3. Inland waterways
4. Public transport, other than predominantly for tourism purpose, in a vessel between
places located in India and
5. Metered cabs or auto rickshaws (including E-rickshaws)
74. Services from a person in the form of:
1. Conduct of any religious ceremony
2. 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
3. Provided that nothing contained in this exemption shall apply to:
1. Renting of rooms where charges are Rs 1000/- or more per day

2. Renting of premises, community halls, kalyanmandapam or open area, etc where
charges are Rs 10,000/- or more per day
3. Renting of shops or other spaces for business or commerce where charges are Rs
10,000/-or more per month.

75. 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 less than one
thousand rupees per day or equivalent
76. Services by way of transportation by rail or a vessel of the following goods from one place
to another in India:
1. Relief materials meant for victims of natural or man-made disasters, calamities,
accidents or mishap
2. Defence or military equipments
3. Newspaper or magazines registered with the Registrar of Newspapers
4. Railway equipments or materials
5. Agricultural produce
6. Milk, salt and food grain including flours, pulses and rice and
7. Organic manure
77. Services provided by a goods transport agency in the form of transport in a goods carriage
for
1. Agricultural produce
2. Goods, where gross amount charged for the transportation of goods on a consignment
transported in a single carriage does not exceed one thousand five hundred rupees
3. Goods, where gross amount charged for transportation of all such goods for a single
consignee does not exceed rupees seven hundred fifty
4. Milk, salt and food grain including flour, pulses and rice
5. organic manure
6. Newspaper or magazines registered with the Registrar of Newspapers
7. Relief materials meant for victims of natural or man-made disasters, calamities,
accidents or mishap
8. Defence or military equipment
78. Services by the following persons in respective capacities –
1. Business facilitator or a business correspondent to a banking company with respect to
accounts in its rural area branch;
2. Any person as an intermediary to a business facilitator or a business correspondent;
3. Business facilitator or a business correspondent to an insurance company in a rural area;

79. Carrying out an intermediate production process as job work in relation to cultivation of
plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel,
raw material or other similar products or agricultural produce;
80. Services by way of loading, unloading, packing, storage or warehousing of rice;
81. Services by way of right to admission to the following and where the consideration for
admission is not more than Rs 250 per person
1. Circus, dance, or theatrical performance including drama or ballet;
2. Award function, concert, pageant, musical performance or any sporting event other
than a recognized sporting event;
3. Recognized sporting event;
82. Services provided by Government or a local authority where the gross amount charged for
such services does not exceed Rs.5000.
83. Health care services by a clinical establishment, an authorized medical practitioner or para-
medics; Services provided by way of transportation of a patient in an ambulance
84. Services provided by the Goods and Services Tax Network (GSTN) to the Central
Government or State Governments/Union Territories for implementation of Goods and Services Tax (GST)