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Type of Supplies exempt from CGST

Exemption

Notifications, Circulars

1.

Supply of Goods wholly exempt from CGST without any Conditions

Wholly

02/2017-Central Tax (Rate) dt. 28-06-2017

2.

Supply of Services wholly exempt from CGST

Wholly

12/2017-Central Tax (Rate) dt. 28-06-2017

3.

Supply of Goods used for Petroleum or Coal Bed Methane Operation partly exempt from CGST with Conditions

Partly

03/2017-Central Tax (Rate) dt. 28-06-2017

4.

Supply of Goods by CSD or unit run canteen wholly exempt from CGST

Wholly

07/2017-Central Tax (Rate) dt. 28-06-2017

5.

Supplies received by RP from URP u/s 9(4) was exempted upto Rs.5,000 [Taxable under RCM]

Partly

08/2017-Central Tax (Rate) dt. 28-06-2017

6.

Supplies received by deductor u/s 51 from URP u/s 9(4) wholly exempted from CGST

Wholly

09/2017-Central Tax (Rate) dt. 28-06-2017

7.

Second hand goods received by RP from URP u/s 9(4) wholly exempt from CGST with conditions

Wholly

10/2017-Central Tax (Rate) dt. 28-06-2017

8.

Supply of heavy water and nuclear fuels wholly exempt from CGST

Wholly

26/2017-Central Tax (Rate) dt. 21-09-2017

9.

Supplies by registered supplier to a registered recipient for export partly exempt from CGST with conditions

Partly

40/2017-Central Tax (Rate) dt. 23-10-2017

10.

Supplies to Specified Institution partly exempt from CGST with conditions

Partly

45/2017-Central Tax (Rate) dt. 14-11-2017

11.

Grant of license or lease to explore or mine petroleum crude or natural gas by CG wholly exempt from CGST

Wholly

05/2018-Central Tax (Rate) dt. 25-01-2018

12.

Supplies of Old and used motor vehicles partly exempt from CGST with conditions

Partly

08/2018-Central Tax (Rate) dt. 25-01-2018

13.

Supplies of Handicraft Goods partly exempt from CGST

Partly

21/2018-Central Tax (Rate) dt. 26-07-2018

14.

Gold supplied by Nominated Agency wholly exempt from CGST with conditions

Wholly

26/2018-Central Tax (Rate) dt. 31-12-2018

15.

Goods supplied to FAO of UN wholly exempted from CGST with Conditions

Wholly

19/2019-Central Tax (Rate) dt. 30-09-2019

16.

Covid related medicine partly exempt from 14-06-21 to 30-09-21

Partly

05/2021-Central Tax (Rate) dt. 14-06-2021

17.

Covid related medicine partly exempt from 01-10-21 to 31-12-21

Partly

12/2021-Central Tax (Rate) dt. 30-09-2021

18.

Concessional rate on supplies of Bricks

Partly

02/2022-Central Tax (Rate) dt. 31-03-2022