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GST exemptions are applied in India to specific lists of goods and services.

There are more than 150 goods which are exempted from GST based on various sectors in which the goods are traded or manufactured. A full list can be found in Notification No 02/2017 Central Tax (Rate) (dated 28 June 2017):

https://cbic-gst.gov.in/pdf/central-tax-rate/Notification-for-CGST-exemption.pdf

A full list of the services which are exempt from GST in India can be found in Notification No 12/2017 Central Tax (Rate) (dated 28 June 2017):

https://cbic-gst.gov.in/pdf/central-tax-rate/Notification12-CGST.pdf

Examples of such services are as follows:

1. Ìý

   •ÌýÌýÌýÌý Services by way of charitable activities.

2. Ìý

   •ÌýÌýÌýÌý Services by way of the transfer of a going concern.

3. Ìý

   •ÌýÌýÌýÌý Pure services in relation to any function entrusted to a municipality.

4. Ìý

   •ÌýÌýÌýÌý Services provided by the government.

5. Ìý

   •ÌýÌýÌýÌý Services provided by the government to a business entity with an aggregate turnover of up to INR 2 million/INR 1 million in the preceding financial year, based on the state or union territory in which place of business is registered.

6. Ìý

   •