Goods and Services Tax (GST) was implemented in India on July 1, 2017. GST is an indirect tax that has replaced multiple taxes levied by the central and state governments. The GST council, which is the apex decision-making body for GST, has exempted several items and services from GST. In this article, we will provide you with a complete list of items and services exempted under GST.
GST exemption refers to the non-application of GST on the supply of goods and services. The GST council has exempted several goods and services from the purview of GST. These exemptions are provided to promote certain industries or to provide relief to certain sections of society.
Here is a complete list of the items and services that are exempted from GST:
1. Fruits and vegetables, unprocessed
2. Meat, fish, and chicken, unprocessed
3. Eggs, unprocessed
4. Milk, unprocessed
5. Curds and lassi, unprocessed
6. Natural honey, unprocessed
7. Unbranded atta (flour), maida, besan, and dal
8. Unbranded paneer and unbranded fresh milk
9. Books, newspapers, and periodicals
10. Vegetable oils, including mustard oil, coconut oil, and groundnut oil
11. Organic manure
12. Unprocessed salt
13. Paper, paperboard, and newsprint
14. Charitable activities undertaken by religious trusts
15. Services provided by a veterinary clinic
16. Services provided by an anganwadi
17. Services provided by the Indian Red Cross Society
18. Nursing care and services for the elderly
19. Services provided by the Armed Forces
These items and services are exempted from GST and do not attract any tax.
This article provides a complete list of items and services exempted from GST. It is important for business owners, service providers, and consumers to be aware of these exemptions to avoid any confusion or errors while filing their taxes.
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