GST Registration is not compulsory in the case of
This article is all about the exemptions under GST registration mentioned by the Government of India. GST registrations will start latest by 1st July 2017. There are some people who are exempted from the GST Registration based on what is the nature of their supply.
The taxpayers who are exempted from GST Registration are:
Agriculturists
Persons falling in Threshold Exemption Limit
Persons making Nil-Rated/ Exempt supplies of goods and services
Persons making Non-Taxable/ Non-GST supplies of goods and services
Activities that are neither Supply of Goods nor Services
Persons making only supplies covered under reverse charge
Agriculturists
Persons making Nil-Rated/ Exempt Supplies
These are the persons who are engaged in the business of supplying common items which are in the exemptions list of GST. Some of them are mentioned below :
- All unprocessed food like rice, wheat, bread, milk, vegetables, cereals, eggs, meat, fish, salt etc.
- Train travel by local and sleeper classes
- Education
- Healthcare (but not medicines)
- Hotels, lodges with room rent less than Rs 1,000
- Kid’s colouring /drawing books
- Bindis, sindoor, bangles, etc
Persons making Non-Taxable/ Non-GST supplies
Activities that are neither Supply of Goods nor Services
Services by an employee.
Services by any Court or Tribunal.
- Functions and duties of –
MPs, MLAs, Members of Panchayats, Municipalities and other local authorities;
Person holding any Constitutional Post;
Person as a Chairperson or a Member or a Director in a body.
Funeral Services.
Sale of land and building.
Actionable claims (other than lottery, betting, and gambling).
Persons making only supplies covered under reverse charge
The Central Government has on 19th June 2016 via Notification No. 5/2017 exempted such persons from obtaining registration who are only engaged in making supplies of taxable goods or services, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services. This notification shall come into force on 22nd June 2016.
In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance with GST Registration and GST Return Filing Online. You can also use our GST software online for doing end-to-end GST compliance.
Created & Posted By Aashima
Accounts Executive at TAXAJ
TAXAJ is a consortium of CA, CS, Advocates & Professionals from specific fields to provide you a One Stop Solution for all your Business, Financial, Taxation & Legal Matters under One Roof. Some of them are: Launch Your Start-Up Company/Business, Trademark & Brand Registration, Digital Marketing, E-Stamp Paper Online, Closure of Business, Legal Services, Payroll Services, etc. For any further queries related to this or anything else visit TAXAJ
TAXAJ Corporate Services LLP
Address: 1/11, 1st Floor, Sulahkul Vihar, Old Palam Road, Dwarka, Delhi-110078
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