{"id":12491,"date":"2024-09-26T01:22:36","date_gmt":"2024-09-25T19:52:36","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=12491"},"modified":"2025-05-02T16:29:38","modified_gmt":"2025-05-02T10:59:38","slug":"gst-exemption","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-exemption\/","title":{"rendered":"GST Exemption: List of Goods and Services Exempt Under GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d8d05119729\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d8d05119729\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#What-is-GST-Exemption\" >What is GST Exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#Types-of-GST-Exemptions\" >Types of GST Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#List-of-Goods-Exempted-from-GST\" >List of Goods Exempted from GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#List-of-Services-Exempted-from-GST\" >List of Services Exempted from GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#What-is-an-Exempt-Supply-Under-GST\" >What is an Exempt Supply Under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#GST-Exemption-from-Registration\" >GST Exemption from Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#GST-Exemption-for-Business\" >GST Exemption for Business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#The-Negative-List-Under-GST\" >The Negative List Under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#Difference-between-Exempt-Nil-Rated-Zero-Rated-and-Non-GST-supplies\" >Difference between Exempt, Nil Rated, Zero Rated, and Non-GST supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#How-Are-These-GST-Exemptions-Granted\" >How Are These GST Exemptions Granted?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#What-are-reasons-for-exemption-under-GST\" >What are reasons for exemption under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#Important-Notifications-Regarding-GST-Exemptions\" >Important Notifications Regarding GST Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#Recent-Changes-in-GST-Exemption-Policies\" >Recent Changes in GST Exemption Policies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/razorpay.com\/learn\/gst-exemption\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-is-GST-Exemption\"><\/span>What is GST Exemption?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST exemption refers to the exclusion of certain goods and services from the levy of <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\"><span style=\"font-weight: 400;\">Goods and Services Tax<\/span><\/a><span style=\"font-weight: 400;\"> (GST), meaning no GST is charged on their supply. This helps reduce the tax burden on essential items such as basic food products, healthcare, and educational services.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It&#8217;s important to note that these exemptions are subject to change based on government policies and regulatory updates. Both the Central and State Governments are empowered to grant GST exemptions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Types-of-GST-Exemptions\"><\/span><b>Types of GST Exemptions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST exemptions are categorized based on who is exempt and the nature of the exemption. Below are the primary types:<\/span><\/p>\n<h3><b>Supplier-Based Exemption<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This exemption applies to specific suppliers regardless of what they are supplying. It is usually granted to entities involved in public welfare or nonprofit activities.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Services provided by charitable organizations are exempt from GST, irrespective of the type of service.<\/span><\/li>\n<\/ul>\n<h3><b>Supply-Based Exemption<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Certain goods and services are exempt from GST due to their essential nature. This exemption applies regardless of the supplier, focusing solely on the type of supply.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Healthcare services, educational services, and public utility services such as water supply are exempt from GST.<\/span><\/li>\n<\/ul>\n<h3><b>Absolute Exemption<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This is an unconditional exemption, where the supply is fully exempt from GST without any terms or conditions.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Example:<\/b><span style=\"font-weight: 400;\"> Transmission or distribution of electricity by an electricity utility company is entirely exempt from GST.<\/span><\/li>\n<\/ul>\n<h3><b>Conditional or Partial Exemption<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">These exemptions are granted with specific conditions or limitations. They may apply fully or partially depending on the fulfillment of certain criteria, such as threshold limits or usage specifics.<\/span><\/p>\n<ul>\n<li><b>Example:<\/b><span style=\"font-weight: 400;\"> Room charges in hospitals are exempt from GST if they do not exceed \u20b95,000 per day (excluding ICUs). Similarly, intra-state supplies from unregistered persons are exempt under reverse charge if the total value does not exceed \u20b95,000 per day.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"List-of-Goods-Exempted-from-GST\"><\/span><b>List of Goods Exempted from GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/cbic-gst.gov.in\/gst-goods-services-rates.html#:~:text=1.50%25-,Nil%20rate,-1\" target=\"_blank\" rel=\"noopener\">As per GST guidelines<\/a>,<span style=\"font-weight: 400;\">\u00a0the following categories of goods are exempted from GST (nil-rated):<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h4><b>Category<\/b><\/h4>\n<\/td>\n<td>\n<h4><b>Products<\/b><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Animal Products<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Live animals: Asses, cows, sheep, goats, poultry<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Meat: Fresh and frozen meat from sheep, cows, goats, pigs, horses<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Fish: Fresh or frozen fish<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Natural and Agricultural Products<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Natural products: Honey, fresh and pasteurized milk, cheese, eggs<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Live trees and plants: Bulbs, roots, flowers, foliage<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Vegetables: Tomatoes, potatoes, onions, carrots<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Fruits: Bananas, grapes, apples, oranges<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Dry fruits: Cashew nuts, walnuts, almonds<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Grains: Wheat, rice, oats, barley<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Products of the milling industry: Various types of flour<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Seeds: Flower seeds, oil seeds, cereal husks<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Beverages and Spices<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Tea, coffee, and spices: Coffee beans, tea leaves, turmeric, ginger, black pepper<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Water: Mineral water, tender coconut water, packaged drinking water<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Processed and Baked Goods<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Sugar products: Sugar, jaggery<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Baked goods: Bread, pizza base, puffed rice, pastries<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Energy and Industrial Goods<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Fossil fuels: Electrical energy<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Fertilizers: Goods and organic manure<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Health and Personal Care Products<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Drugs and pharmaceuticals: Human blood, contraceptives, vaccines<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Beauty products: Bindi, kajal, kumkum, herbal cosmetics<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Waste and Recycling<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Waste: Sewage sludge, municipal waste, recyclable waste<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Accessories and Printed Items<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Ornaments: Plastic and glass bangles<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Newsprint: Judicial stamp paper, envelopes, rupee notes<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Printed items: Printed books, newspapers, maps<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Textiles and Handicrafts<\/strong><\/td>\n<td><span style=\"font-weight: 400;\">Fabrics: Raw silk, silkworm cocoon, khadi, cotton, wool, synthetic fabrics<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Hand tools: Spade, hammer, gardening tools<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Pottery: Earthen pots, clay lamps<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-on-plants\/\"><em>GST on Plants: Tax Rates, Exemptions &amp; Compliance Guide<\/em><\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"List-of-Services-Exempted-from-GST\"><\/span><b>List of Services Exempted from GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per GST guidelines,\u00a0 <span style=\"font-weight: 400;\">numerous services are exempt from GST in India. Below is a detailed overview of these services:<\/span><\/p>\n<h3><b>1. Agricultural Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Includes all agricultural-related services except horse breeding.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">GST exemption on agricultural services covers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cultivation and harvesting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Farm labor supply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Fumigation and packaging.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Renting or leasing agricultural machinery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Warehouse operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sale or purchase services by Agricultural Produce Marketing Committees or Boards.<\/span><\/li>\n<\/ul>\n<h3><b>2. Transportation Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemption on transportation services include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Road or bridge transportation upon toll payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Goods transportation by road (excluding courier agencies).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Inland waterway goods transportation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Passenger air transport in northeastern states and Bagdogra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Non-AC horse or contract carriage transport.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transportation of agricultural produce, milk, salt, newspapers, or wood grains.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Goods transport with a gross charge under INR 1500.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hiring services for state transport undertakings for vehicles carrying over 12 passengers.<\/span><\/li>\n<\/ul>\n<h3><b>3. Government and Diplomatic Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST is exempted on Government Services provided by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Foreign diplomatic missions in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The Reserve Bank of India.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Excludes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Postal services (e.g., speed post, express parcel post).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services related to aircraft\/vessels within or outside port or airport boundaries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transportation of goods or passengers.<\/span><\/li>\n<\/ul>\n<h3><b>4. Judicial Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemption on judicial services include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by arbitral tribunals to non-business entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal services by partnership firms and senior advocates to non-business or small business entities.<\/span><\/li>\n<\/ul>\n<h3><b>5. Educational Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemption on educational services covers various services, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transportation and mid-day meal catering.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Admissions and examinations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Security and housekeeping for educational institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by Indian Institutes of Management (excluding Executive Development Programmes).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Coaching under the central sector scheme for \u2018Scholarships for Students with Disabilities.\u2019<\/span><\/li>\n<\/ul>\n<h3><b>6. Medical and Healthcare Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemption on medical and healthcare services Includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Veterinary clinic services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Healthcare by clinics or paramedics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ambulance services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Charitable medical services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services related to religious pilgrimage facilitation.<\/span><\/li>\n<\/ul>\n<h3><b>7. Organizational and Event Coordination<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Exempt services include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by exhibition organizers for international business exhibitions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tour operator services for foreign tourists conducted entirely outside India.<\/span><\/li>\n<\/ul>\n<h3><b>8. Miscellaneous Services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemption on miscellaneous services includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Electricity transmission or distribution by authorized personnel.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by recognized sports bodies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by journalists and news agencies (e.g., Press Trust of India).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Library services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Public convenience services (washrooms and toilets).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vehicle rentals by State Transport Undertakings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Overloading charges at toll plazas.<\/span><\/li>\n<\/ul>\n<h3><b>9. New Exemptions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Recent additions include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services by the GST Network (GSTN) to governments and Union Territories.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Exemptions for the back-office sector.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Services related to property rentals for residential purposes and room rentals under INR 1000 per day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">IGST exemption on imports under lease agreements for goods transferred to a new lessee in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Export of goods via air or sea extended until September 30, 2022.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Admission to entertainment events, museums, parks, and wildlife sanctuaries with charges under INR 250 per person.<\/span><\/li>\n<\/ul>\n<p><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/gst-on-transport-services\/\"><b>GST on Transport Services<\/b><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-is-an-Exempt-Supply-Under-GST\"><\/span><b>What is an Exempt Supply Under GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Exempt supplies under GST refer to transactions that have zero <\/span><a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\"><span style=\"font-weight: 400;\">GST rate<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These supplies fall into three categories:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplies taxed at a \u2018NIL\u2019 rate of tax (0% tax), which means no tax is levied on these items.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplies that are fully or partially exempted from <\/span><a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\"><span style=\"font-weight: 400;\">CGST or IGST<\/span><\/a><span style=\"font-weight: 400;\"> under specific notifications amending Section 11 of the CGST Act or Section 6 of the IGST Act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplies classified as non-taxable under Section 2(78) of the Act, such as alcoholic liquor for human consumption, which are explicitly excluded from GST.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For these exempt supplies, no GST is charged, and businesses cannot claim ITC on the taxes paid for these transactions. It\u2019s important to note that zero-rated supplies, such as exports, are distinct and not classified as supplies taxable at a \u2018NIL\u2019 rate of tax.<\/span><\/p>\n<p><em><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/ineligible-itc-under-gst\/\"><b>What are the Cases Where ITC Is Not Applicable?<\/b><\/a><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Exemption-from-Registration\"><\/span><b>GST Exemption from Registration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of GST, certain individuals and entities are exempt from the requirement to register based on their turnover and the nature of their activities. Below are the key points outlining who qualifies for GST exemption from registration:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals whose annual turnover does not exceed:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>INR 40 lakhs<\/b><span style=\"font-weight: 400;\"> for goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>INR 20 lakhs<\/b><span style=\"font-weight: 400;\"> for services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>INR 10 lakhs<\/b><span style=\"font-weight: 400;\"> for specific categories in special category states<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certain individuals and entities, including agriculturists, are exempt from GST registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals making Nil Rated and Exempt supplies (e.g., fresh milk) are also exempt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Those engaged in activities not covered under the supply of goods and services (e.g., petroleum products) do not require GST registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals supplying goods under <a href=\"https:\/\/razorpay.com\/learn\/reverse-charge-mechanism-gst\/\">reverse charge mechanisms<\/a> do not need to register for GST.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST-Exemption-for-Business\"><\/span><b>GST Exemption for Business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Small and medium-scale businesses are integral to the economy, and the Goods and Services Tax (GST) framework provides specific exemptions to ease their compliance obligations. These exemptions are determined based on the annual aggregate turnover of the business, as outlined below:<\/span><\/p>\n<h4><b>1. For Goods<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses supplying goods can benefit from GST exemption if their aggregate turnover is below <\/span><b>INR 40 lakhs<\/b><span style=\"font-weight: 400;\"> during a financial year. In the hilly and northeastern states, this threshold is adjusted to <\/span><b>INR 20 lakhs<\/b><span style=\"font-weight: 400;\"> to accommodate the unique challenges faced by businesses in those regions.<\/span><\/p>\n<h4><b>2. For Services<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">For businesses engaged in providing services, the GST exemption limit is set at <\/span><b>INR 20 lakhs<\/b><span style=\"font-weight: 400;\">. In hilly and northeastern states, the threshold is further lowered to <\/span><b>INR 10 lakhs<\/b><span style=\"font-weight: 400;\">, supporting local service providers.<\/span><\/p>\n<h4><b>3. Aggregate Turnover Definition<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The term &#8220;aggregate turnover&#8221; refers to the total value of all taxable supplies, inter-state supplies, exempt supplies, and exported goods and services. However, certain deductions are made from this value, including:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">GST (CGST, SGST, or IGST) already paid<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxes payable under the reverse charge mechanism<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The value of inward supplies of goods and services<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The value of non-taxable goods and services<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"The-Negative-List-Under-GST\"><\/span><b>The Negative List Under GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the Goods and Services Tax (GST) framework, the negative list identifies specific goods and services that are exempt from GST obligations. Defined in Schedule III of the CGST Act, these exclusions clarify which items do not fall within the GST tax regime.\u00a0<\/span><\/p>\n<h4><b>Key Items on the Negative List:<\/b><\/h4>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employment-Related Services<\/b><span style=\"font-weight: 400;\">: Services rendered by employees to their employers during the course of employment are excluded from GST, reinforcing the nature of the employer-employee relationship.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funeral and Burial Services<\/b><span style=\"font-weight: 400;\">: Services associated with funeral, burial, cremation, or mortuary activities are exempt, acknowledging the sensitive nature of these services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sale of Land<\/b><span style=\"font-weight: 400;\">: Transactions involving the sale of land are not subject to GST, which helps streamline the process for property transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Completed Buildings<\/b><span style=\"font-weight: 400;\">: The sale of entirely constructed buildings is also excluded, distinguishing between the sale of real estate and construction services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Actionable Claims<\/b><span style=\"font-weight: 400;\">: Actionable claims, with the exception of lottery, betting, and gambling, are listed as exempt, highlighting the difference between financial and non-financial transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Judicial Services<\/b><span style=\"font-weight: 400;\">: Services provided by courts and tribunals fall under the negative list, recognizing their role in the judicial process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Constitutional Duties<\/b><span style=\"font-weight: 400;\">: Official duties performed by Members of Parliament (MPs), Members of Legislative Assemblies (MLAs), and individuals holding constitutional posts are exempted from GST.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Difference-between-Exempt-Nil-Rated-Zero-Rated-and-Non-GST-supplies\"><\/span><b>Difference between Exempt, Nil Rated, Zero Rated, and Non-GST supplies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Supplies can be categorized into Exempt, Nil Rated, Zero Rated, and Non-GST supplies. Though they sound similar, there are subtle differences and uniqueness in their purpose that make them relevant. <\/span><\/p>\n<p><strong>Here\u2019s a breakdown:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Exempt<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Those supplies that are not charged GST. No ITC can be claimed in these cases. For example: essential supplies like milk or vegetables fall under this category<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Nil Rated<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Those supplies that are specifically taxed at 0% GST are called Nil Rates supplies<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Zero Rated<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Zero Rated supplies are similar to Nil Rated supplies but are specifically intended for the export of goods and services, including supplies made to Special Economic Zones (SEZs) or SEZ developers<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Non-GST<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Supplies that do not come under the purview of GST. For example, petroleum.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"How-Are-These-GST-Exemptions-Granted\"><\/span><b>How Are These GST Exemptions Granted?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Exemptions under the Goods and Services Tax (GST) framework are determined by the Central and State Governments to promote public welfare and economic growth. Here\u2019s how the process works:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Official Notifications:<\/b><span style=\"font-weight: 400;\"> Exemptions are formally announced through official notifications, ensuring transparency and clarity regarding the items or services eligible for relief.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>GST Council Recommendations:<\/b><span style=\"font-weight: 400;\"> Before any exemption is granted, it must be recommended by the GST Council, which is composed of representatives from both the Central and State Governments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-size: 19px;\">Special Orders:<\/b><span style=\"font-weight: 400;\"> In rare instances, exemptions may be granted through a special order, allowing for flexibility in unique situations.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What-are-reasons-for-exemption-under-GST\"><\/span><b>What are reasons for exemption under GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST exemptions are guided by policy objectives, socio-economic factors, and the need for administrative ease. <\/span><\/p>\n<p><strong>Here are some common reasons:<\/strong><\/p>\n<h3><b>1. Supporting public wellbeing<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Essential goods and services, like basic food items (rice, milk), healthcare, and education, may be exempt to make them more affordable for everyone.<\/span><\/p>\n<h3><b>2. Empowering small businesses<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To reduce compliance burdens and simplify operations, businesses with lower turnover thresholds may be exempt from GST or benefit from lower rates.<\/span><\/p>\n<h3><b>3. Boosting exports<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Since exports generally have a zero GST rate, they remain competitive in the global market without the burden of domestic taxes.<\/span><\/p>\n<h3><b>4. Enhancing interstate trade<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To encourage the free flow of goods and services across state borders, certain interstate supplies may be exempt or taxed at a lower rate.<\/span><\/p>\n<h3><b>5. Promoting agriculture<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Numerous agricultural products and related services are exempt to support the agricultural sector&#8217;s growth.<\/span><\/p>\n<h3><b>6. Streamlining government operations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Specific government or local authority services are exempt to avoid double taxation and simplify accounting procedures.<\/span><\/p>\n<h3><b>7. Facilitating financial services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Certain financial services, like banking and insurance, may be exempt or have special GST liability rules.<\/span><\/p>\n<h3><b>8. Respecting cultural and religious practices<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Goods and services used for cultural, religious, or charitable purposes may be exempt.<\/span><\/p>\n<h3><b>9. Simplifying tax administration<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Exempting specific goods or services can make the GST system easier to understand and administer for both businesses and taxpayers.<\/span><\/p>\n<h3><b>10. Managing transition<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">During the initial implementation of GST, specific exemptions or lower rates may be offered to ease the transition process for businesses<\/span><\/p>\n<p>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-on-education\/\">GST on Education Services in 2025: Schools, Colleges, Coaching GST Rates<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Important-Notifications-Regarding-GST-Exemptions\"><\/span><b>Important Notifications Regarding GST Exemptions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Several key notifications outline GST exemptions for goods and services under the CGST Act. Here are the notable ones:<\/span><\/p>\n<h4><b>1. Notification 02\/2017-Central Tax (Rate) dated 28.06.2017 for Goods<\/b><\/h4>\n<ul>\n<li><span style=\"font-weight: 400;\">Exempts around 149 items from GST, including electricity, salt, fresh fruits, and passenger baggage.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Amended by Notifications 28\/2017, 35\/2017, 42\/2017, 7\/2018, and 19\/2018.<\/span><\/li>\n<\/ul>\n<h4><b>2. Notification 12\/2017-Central Tax (Rate) dated 28.06.2017 for Services<\/b><\/h4>\n<ul>\n<li><span style=\"font-weight: 400;\">Provides exemptions for specific services, largely reflecting previous service tax exemptions.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Amended by Notifications 21\/2017, 25\/2017, 32\/2017, 47\/2017, and 2\/2018.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Recent-Changes-in-GST-Exemption-Policies\"><\/span><b>Recent Changes in GST Exemption Policies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In recent years, the GST Council has made several noteworthy changes to exemption policies to enhance the tax framework and provide relief to various sectors<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are highlights from two significant GST Council meetings:<\/span><\/p>\n<h4><strong>1. 53rd GST Council Meeting (2024)<\/strong><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>SEZ Incentives:<\/b><span style=\"font-weight: 400;\"> The Council exempted Compensation Cess on imports for authorized operations by Special Economic Zones (SEZs), effective from July 1, 2017, providing a significant boost to these zones.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Relief for Rail Passengers:<\/b><span style=\"font-weight: 400;\"> To alleviate travel costs, specific services provided by Indian Railways and internal railway supplies were exempted from GST.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Accommodation Exemptions:<\/b><span style=\"font-weight: 400;\"> Targeted exemptions were introduced for accommodation services, benefiting students and working professionals.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Read More About: <\/span><\/i><a href=\"https:\/\/razorpay.com\/learn\/53rd-gst-council-meeting\/\"><i><span style=\"font-weight: 400;\"><strong>53rd GST Council Meeting<\/strong><\/span><\/i><\/a><\/p>\n<h4><strong>2. 47th GST Council Meeting (2022)<\/strong><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Rationalization of GST Exemption List:<\/b><span style=\"font-weight: 400;\"> The Council streamlined the list of GST-exempt items to simplify the tax structure and potentially broaden the tax base.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b style=\"font-size: 19px;\">Public Input on GSTR-3B Format:<\/b><span style=\"font-weight: 400;\"> The Council invited public suggestions for modifications to the <\/span><a style=\"font-size: 19px;\" href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/GSTR3B.htm\" target=\"_blank\" rel=\"noopener\">GSTR-3B format<\/a><span style=\"font-weight: 400;\">, enhancing stakeholder participation and aiming for a more user-friendly return filing process.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><b>FAQs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Who is exempted under GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Individuals and entities below the threshold limit, those making Exempt\/Nil Rated supplies, and those in excluded activities.<\/span><\/p>\n<h3><b>2. What are exempt GST examples?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Examples for goods and services that are exempt from GST include fresh milk, basic food items, healthcare, educational services.<\/span><\/p>\n<h3><b>3. What is the GST exemption limit?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Rs. 40 lakhs for goods (Rs. 20 lakhs in special states), Rs. 20 lakhs for services (Rs. 10 lakhs in special states).<\/span><\/p>\n<h3><b>4. Is salary exempt from GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, salaries are exempt from GST as they are not a supply of goods or services.<\/span><\/p>\n<h3><b>5. Which businesses are exempt from GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses that are below threshold limit, making Exempt\/Nil Rated supplies, or in excluded activities (e.g. petroleum).<\/span><\/p>\n<h3><b>6. How do GST exemptions benefit businesses?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST exemptions benefit business in a number of ways. For example it could reduce compliance burden and lower the tax rates.<\/span><\/p>\n<h3><b>7. Can businesses claiming GST exemptions still register under GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, businesses can undertake <a href=\"https:\/\/razorpay.com\/learn\/voluntary-registration-under-gst\/\">voluntary registration<\/a>.<\/span><\/p>\n<h3><b>8. Are there any conditions attached to GST exemptions?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Exemptions can be absolute (no conditions), conditional (meeting specific criteria), or partial (limited exemption).\u00a0<\/span><\/p>\n<h3><b>9. How often are GST exemptions updated?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST Council reviews and updates exemption policies periodically. The lastest one was the 53rd GST Council Meet held in New Delhi on 22nd June 2024.<\/span><\/p>\n<h3><b>10. Is the GST registration limit 20 lakhs or 40 lakhs?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The threshold for mandatory registration is Rs. 40 lakh annually for most businesses, with some special category states having a lower threshold of Rs. 20 lakh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is GST Exemption? GST exemption refers to the exclusion of certain goods and services from the levy of Goods and Services Tax (GST), meaning no GST is charged on their supply. This helps reduce the tax burden on essential items such as basic food products, healthcare, and educational services.\u00a0 It&#8217;s important to note that<\/p>\n","protected":false},"author":151156612,"featured_media":13703,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[2039,3820],"class_list":{"0":"post-12491","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst","9":"tag-gst-rates"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156612"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=12491"}],"version-history":[{"count":20,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12491\/revisions"}],"predecessor-version":[{"id":17181,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12491\/revisions\/17181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/13703"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=12491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=12491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=12491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}