When a supply of goods and/or services falls within the purview of charging section, such supply is chargeable to GST. However, for determining the liability to pay tax, one needs to further check whether such supply of goods and/or services are exempt from tax. Exempt supply has been defined as supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax and includes non-taxable supply. Power to grant exemption from GST has been granted vide section 11 of the CGST Act and vide section 6 of the IGST Act.

Considering the importance of exemptions under GST, Indirect Taxes Committee has come up with exclusive publication namely “E-publication on Exempted Supplies under GST”. The E-publication aims to give a brief of the history of Exemption under erstwhile law, its applicability and impact on the economy. It broadly covers aspects related to registration, supply, documents, E way bill and records required in case of Exempted Supplies. Various important exemptions have also been discussed in detail. The provisions have been explained in an easy language and possible practical examples/ illustrations have been given for easy and quick interpretation.

This may be downloaded from  the below link-


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January 2021