Launch offer — 25% off with code LAUNCH-25 See plans →
📚 Learn/ / Chapter
· Chapter

GST Exemptions

19 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
⚡ Start lesson 1 →

All lessons

1
Agriculture Related Services — Cultivation, Farm Processes & APMC (Entry 54)
2
Agriculture — Job Work, Warehousing & Artificial Insemination (Entries 24, 24A, 24B, 55, 55A)
3
Banking & Financial Services – Entries 27, 27A, 34, 39A
4
Business Facilitator / Business Correspondent – Entry 39
5
Courier Agency & Transport of Minerals within Mining Area
6
Educational Services — Definition of Educational Institution & Output Services (Entry 66)
7
Educational Services — Input Services & Affiliation (Entry 66(b) and Entry 66A)
8
General Insurance Business Services – Entries 35, 36A, 36B
9
Legal Services – Entry 45
10
Life Insurance Business Services – Entries 28, 29, 29A, 29B, 36
11
Long-Term Lease of Industrial Plots – Entry 41
12
Pension Scheme Contribution Collection – Entries 37 & 38
13
Religious Ceremonies and Renting of Religious Places (Entry 13)
14
Religious Pilgrimage Services (Entry 60)
15
Services Provided to Government – Entries 3, 3A, 3B, 11A, 40, 72
16
Services by Specified Bodies (ESIC, EPFO, CMPF, NPS Trust) – Entries 30, 31, 31A, 31B
17
Skill Development Services – Entry 69
18
Sponsorship of Sporting Events – Entry 53
19
Training or Coaching in Arts, Culture and Sports (Entry 80)
Start 15-min diagnostic