Background Material on Exempted Services under GST The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi © The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior permission, in writing, from the publisher. DISCLAIMER: The views expressed in this book are of the author(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the author(s). The information cited in this book has been drawn from various sources. While every effort has been made to keep the information cited in this book error free, the Institute or any officer of the same does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this book. First Edition : January, 2018 Committee/Department : Indirect Taxes Committee E-mail :
[email protected] Website : www.idtc.icai.org / www.icai.org Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002. Foreword In the GST regime, 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 the tax, one needs to further check whether such supply of goods and/or services are exempt from tax or not.