# Specific GST Exemption Entries (Notification 12/2017-CT(R))
The following entries from the master exemption notification carve out specific services from GST. Each entry must be read with its conditions — partial fulfilment generally makes the supply taxable.
## Entry 25A – Ancillary Services by Electricity Utilities
Services incidental or ancillary to transmission/distribution of electricity provided by electricity transmission/distribution utilities to their consumers are exempt. Covered:
- Renting of metering equipment
- Testing of meters / transformers / capacitors
- Releasing electricity connection
- Shifting of meters / service lines
- Issuing duplicate bills
Trap: Prior to insertion of Entry 25A, these were taxable. Now they ride on the main exemption for electricity transmission/distribution.
## Entry 44 – Incubatee Exemption
Services supplied by an incubatee are exempt up to ₹50 lakh turnover in an FY, subject to:
1. Total turnover in the preceding FY did not exceed ₹50 lakh; AND
2. 3 years have not elapsed from the date of agreement as an incubatee.
Incubatee = an entrepreneur located within a TBI / STEP recognised by NSTEDB (Dept. of Science & Technology, GoI), having an agreement with TBI/STEP to develop hi-tech & innovative products.
## Entry 44A – R&D Services against Grants
Research & development services supplied against consideration received as grants by:
(a) A Government Entity; or
(b) A research association / university / college / other institution notified under clauses (ii) or (iii) of Sec 35(1) of Income-tax Act, 1961.
Condition: The notification under Sec 35(1)(ii)/(iii) must be in force at the time of supply of R&D service.
## Entry 48 – TBI / STEP / Bio-incubator Outward Supplies
Taxable services provided by TBI/STEP (recognised by NSTEDB) or bio-incubators recognised by BIRAC (under Department of Biotechnology) are exempt.
## Entry 49 – Independent Journalists / News Agencies
Services by way of collecting or providing news by an independent journalist, PTI, or UNI are exempt.
## Entry 50 – Public Libraries
Lending of books, publications, or other knowledge-enhancing content/material by public libraries is exempt.
## Entry 52 – Business Exhibition Outside India
Services by an organiser for a business exhibition held outside India are exempt.
## Entry 57 – Post-harvest Processing of Fruits & Vegetables
Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables — provided these do not change or alter the essential characteristics — are exempt.
## Entry 58 – Cold Chain Knowledge Dissemination
Services by the National Centre for Cold Chain Development (Ministry of Agriculture) for cold chain knowledge dissemination — exempt.
## Entry 59 – Foreign Diplomatic Mission
Services by a foreign diplomatic mission located in India — exempt.
## Entry 61A – National Permit to Goods Carriage
Granting of National Permit to a goods carriage to operate through-out India / contiguous States — exempt.
## Entry 65A – RTI Act Information
Services by way of providing information under the RTI Act, 2005 — exempt.
## Entry 68 – Services to Recognised Sports Bodies
Services provided to a recognised sports body by:
(a) an individual as a player, referee, umpire, coach, or team manager for participation in a sporting event organised by a recognised sports body;
(b) another recognised sports body.
Taxable (NOT covered):
- Selectors, commentators, curators, technical experts (individuals)
- A player's service to a franchisee that is not a recognised sports body
## Entry 76 – Public Conveniences
Services by way of public conveniences — bathroom, washrooms, lavatories, urinal, or toilets — exempt.
## Note on LLP
For this exemption notification, an LLP registered under the LLP Act, 2008 is treated as a partnership firm / firm.
## GST on Honorarium to Guest Anchors
- GST applies to honorarium paid to guest anchors for services on TV channels (e.g., Sansad TV).
- Guest anchors with aggregate turnover ≤ ₹20 lakh (₹10 lakh in Special Category States) need not register / pay GST (basic threshold benefit).