Comprehensive Exemptions for GST on Various Services

The Government exempts specific intra-State services from excess central tax under CGST Act. Services by charitable entities registered under the Income-tax Act are nil-rated. Pure services provided to government bodies relating to Panchayat or Municipal functions are exempt.

Services by governmental authorities concerning Panchayat or Municipal functions are also exempt. Exemptions extend to small business entities with turnover thresholds. Transportation services, religious ceremonies, and leasing of residential properties are exempt.

Certain services by governmental bodies, railways, and insurance schemes are nil-rated. Specific exemptions apply to services provided by financial regulators and life insurance schemes.

Exemptions cover diverse sectors including agriculture, transportation, and healthcare. These exemptions aim to promote economic activities and ensure equitable access to essential services.