List of Exempted Services under GST Law 2023

List of GST exempted services notified by CG. Exemptions of supply of services without or with specified conditions. Exemptions of Services under GST.

Exemptions of Services under GST: The Central Government has issued various notifications for exemption for intra-State and inter-State supplies of Services of Description. GST exempted services are notified by the Central Government.

On the recommendations of the GST Council, the Government of India may issue notification to grant exemption from GST for services. The exemptions of supply of services from GST may be without or with specified conditions as mentioned in the notifications itself.

IGST Exempted Services: The principal Notification for exemption of services from GST was published vide 9/2017-Integrated Tax (Rate) and was last amended by Notification No. 27/2019-Integrated Tax (Rate) G.S.R. 972(E) dated 31-12-2019.

In exercise of the powers conferred by section 5(3) and section 5(4), section 6(1) and clause (xxv) section 20 of IGST Act, 2017, read with section 15(5) and section 148 of the CGST Act, the Central Government exempts specified the inter-State supply of services from Integrated Tax subject to the relevant conditions (if any).

CGST Exempted Services: You may refer Notification No. 12/2017-Central Tax (Rate), G.S.R. 691(E) dated 28-06-2017 as amended by 28/2023-Central Tax (Rate), G.S.R. 141(E) dated 28-02-2023.

As per section 9(3) and section 9(4), section 11(1), section 15(5) and section 148 of CGST Act, 2017, the CG exempts the intra-State supply of services from central tax subject to the relevant specified conditions.

UTGST Exempted Services: Principal Notification was issued on 28th June 2017 vide No. 12/2017-Union Territory Tax (Rate), G.S.R. 703(E) dated 28-06-2017 and the same has been amended by Notification No. 28/2019-Union Territory Tax (Rate), G.S.R. 974(E) dated 31.12.2019.

Exercising the powers provided by sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, and clause (iv) and clause (xxvii) of section 21 of UTGST Act, 2017 read with sub-section (5) of section 15 and section 148 of CGST Act, 2017, the Central Government exempts the intra-State supply of services subject to the relevant specified conditions.

List of Exemptions of Services under GST

Exemption for intra-State supplies of Services of Description

[The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 12/2017-Central Tax (Rate), G.S.R. 691(E) dated 28-06-2017 and was last amended by Notification No. 01/2023-Central Tax (Rate), G.S.R. 141(E) dated 28-02-2023]

Here you will get the list of GST exempted services as notified by the Government. Following are the list of exempted services under GST law:

Description of Services which have NIL GST Rate.

1. Services by an entity registered under section 12AA [or 12AB]1 of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

2. Services by way of transfer of a going concern, as a whole or an independent part thereof.

3. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority [or a Governmental authority or a Government Entity]2 by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

3A. Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority [or a Governmental authority or a Government Entity]2 by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

4. Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

5. Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.


Foot Notes:

  1. SL No. 1 amended (inserted) w.e.f. 01.10.2021 vide Notification 07/2021-Central Tax (Rate), G.S.R. 688(E) dated 30-Sep-2021.
  2. SL. No. 3 and 3A has been amended (omitted) w.e.f. 1st January, 2022 vide 16/2021-Central Tax (Rate) dated 18.11.2021.

The above listed services are exempted from GST as per notifications issued by the CG from time to time.


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