List of items exempted under GST

Here is the list of products that are kept outside the purview of GST:-

1. Animal feed
2. Aquatic feed
3. Betel leaves
4. Bread
5. Butter milk
6. Children’s’ picture, drawing or coloring books
7. Coconuts
8. Contraceptives (Condoms)
9. Curd
10. Earthen pot and clay lamps
11. Educational services
12. Eggs
13. Fire wood
14. Fish
15. Fresh fruits
16. Fresh milk
17. Fresh vegetables
18. Gandhi topi
19. Hand operated agriculture equipments
20. Hearing aids
21. Human blood
22. Human hair
23. Indian national flag
24. Indigenous handmade musical instruments
25. Jaggery
26. Judicial, Nonjudicial stamp papers, Court fee stamps
27. Khadi yarn
28. Kumkum, Bindi, Sindur
29. Lassi
30. Live animals
31. Live trees and plants
32. Medical services
33. Municipal waste, sewage sludge, clinical waste
34. Non-alcoholic Toddy, Neera
35. Oraganic manure
36. Pappad
37. Plastic bangles
38. Poultry feed & cattle feed
39. Prasad (sacred food)
40. Printed books, including Braille books and newspaper, periodicals & journals
41. Puffed rice (muri)
42. Puja samagri
43. Raw jute
44. Raw silk
45. Raw wool
46. Salt
47. Semen
48. Slates, Slate pencils and chalk sticks
49. Tender coconut water
50. Unbranded atta (flour) and maida
51. Unbranded besan (gram flour)
52. Unbranded natural honey
53. Unpacked foodgrains (Cereals, pulses)
54. Unpacked paneer
55. Water (other than aerated, mineral, purified)
56. Wood charcoal

casual taxpayer


A casual taxpayer is a person who occasionally undertakes business transactions in a state/Union Territory where he/she has no place of business.

registration of casual taxpayer

the registration as ‘casual taxpayer’ will be valid for 90 days. A tax payer will also have the option to extend the registration duration once for a maximum of 90 days before the expiry of the initial period for which registration was granted. “A taxpayer must go for registration as casual taxpayer at least 5 working days prior to the commencement of business,

After a taxpayer has opted to register as a ‘casual taxpayer’, a challan has to be generated after giving estimated values of supplies and tax and cess liability during the period of registration.

Advance tax

The taxpayer has to make advance tax payment using the payment modes available at the GST portal

a taxpayer has deposited advance tax but does not wish to continue the business, the taxpayer can apply for a refund at the time of filing application for surrender of registration,”

Composition scheme

Continue reading “casual taxpayer”

Goods and Service Tax Identification Number


All the taxpayers who migrate and register under GST will receive a GSTIN — Goods and Service Tax Identification Number
  • Turnover 
every business providing goods and services with a turnover exceeding Rs 20 lakh is required to register as a normal taxpayer
Input Tax Credit
  • only a registered business can avail benefits like the seamless flow of Input Tax Credit (ITC) on their raw material purchases.
  • The GST registration process  will continue for the next 3 months (reopened from June 25/2017)


Procedure for obtain Goods and Service Tax Identification Number

1. Log on to that GST online portal

2. Go to ‘Register Now’ and fill in Part A of the application with your name, e-mail ID and mobile number

3. The portal will verify your details by sending an OTP to your mobile and email

4. Once the verification process is completed, you will receive the Application Reference Number (ARN) via mobile or email

5. Now you can fill Part B of the application using the ARN. The documents you will require in this step include:

  • Photographs
  • Constitution of taxpayer
  • Proof(s) of place of business
  • Bank account details
  • Authorization form

6. Fill in all the information and upload all the documents that are required in the application and submit the application using DSC or Aadhaar OTP

The GST officer will verify your application within 3 working days

The biggest indirect tax reform since the Indian Independence, the Goods and Services Tax (GST) was rolled out from July 1. It has subsumed 17 different levies and transformed India into a single market for seamless movement of goods and services.

State Codes in GST 

The biggest indirect tax reform since the Indian Independence, the Goods and Services Tax (GST) was rolled out from July 1. It has subsumed 17 different levies and transformed India into a single market for seamless movement of goods and services.

01 – Jammu & Kashmir
02 – Himachal Pradesh
03 – Punjab
04 – Chandigarh
05 – Uttranchal
06 – Haryana
07 – Delhi
08 – Rajasthan
09 – Uttar Pradesh
10 – Bihar
11 – Sikkim
12 – Arunachal Pradesh
13 – Nagaland
14 – Manipur
15 – Mizoram
16 – Tripura
17 – Meghalaya
18 – Assam
19 – West Bengal
20 – Jharkhand
21 – Orissa
22 – Chhattisgarh
23 – Madhya Pradesh
24 – Gujarat
25 – Daman & Diu
26 – Dadra & Nagar Haveli
27 – Maharashtra
28 – Andhra Pradesh
29 – Karnataka
30 – Goa
31 – Lakshdweep
32 – Kerala
33 – Tamil Nadu
34 – Pondicherry
35 – Andaman & Nicobar Islands

how to pay tax under GST

Tax under GST can be paid by following modes:-

  • Internet banking
  • Credit cards/ Debit Cards
  • Over the counter up to Rs. 10000 per challan per tax period, by cash, cheque or DD.

The biggest indirect tax reform since the Indian Independence, the Goods and Services Tax (GST) was rolled out from July 1. It has subsumed 17 different levies and transformed India into a single market for seamless movement of goods and services.

free food supplied in anna kshetras

No GST is applicable on free food supplied in anna kshetras run by religious institutions; prasadam supplied by religious places like temples

No GST on Langar /Prasad

Ministry of Finance Press Release of 11.7.2017

No GST is applicable on free food supplied in anna kshetras run by religious institutions; prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.

prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be.

However, some of the inputs and input services required for making prasadam would be subject to GST. These include sugar, vegetable edible oils, ghee, butter, service for transportation of these goods etc.

GST Registration

Documents Required for GST Registration

Documents Required for GST Registration

1. PAN of Company, Directors and Authorized Signatory

2. E-mail Id, Mobile Number, Photo(in JPEG Format & Size should be less than 100KB) and Residential Address in India of Directors and Authorized Signatory

3. Trade Name(if any)

4. Legal Name of the Business (As mentioned in TAN)

5. Indicate existing registrations wherever applicable

6. Details of Bank a/c and scanned copy of first page of Pass Book

7. Details of Goods/Services supplied by Business

8. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc

9. Details of Authorized Signatory and proof of Details of Authorized Signatory (Letter of Authorization)

10. Date of Commencement of Business

11. Date on Which Liability to register arises

12. Reason to Obtain registration

13. Proof of Principal Place of Business and also mention Nature of Possession of Business i.e. Owned, Rented or Leased.

14. Details of Additional Place of Business (if any)

15. DSC of Authorized Signatory

16. Certificate of Incorporation

17. State Specific Information(if desired)

· Professional Tax Employee Code (EC) No.

· Professional Tax Registration Certificate (RC) No.

· State Excise License No.

· Name of the Person in whose name Excise License is held

18. Authorization Form


The biggest indirect tax reform since the Indian Independence, the Goods and Services Tax (GST) was rolled out from July 1. It has subsumed 17 different levies and transformed India into a single market for seamless movement of goods and services.

Sections of Goods and Service Tax

All Sections of Goods and Service Tax or GST
Section 1 – Short Title, extent and commencement
Section 2 – Definitions
Section 3 – Officers under GST Act.
Section 4 – Appointment of officers.
Section 5 – Powers of officers under GST
Section 6 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 7 – Scope of supply under GST Regime
Section 8 – Tax liability on composite and mixed supplies
Section 9 – Levy and collection.
Section 10 – Composition levy
Section 11 – Power to grant Exemption
Section 12 – Time of Supply of Goods
Section 13 – Time of Supply of Services
Section 14 – Change in rate of tax in respect of supply of goods or services
Section 15 – Value of Taxable Supply
Section 16 – Eligibility and conditions for taking input tax credit
Section 17 – Apportionment of credit and blocked credits
Section 18 – Availability of credit in special circumstances
Section 19 – Taking input tax credit in respect of inputs and capital goods sent for job work.
Section 20 -Manner of distribution of credit by Input Service Distributor
Section 21 – Manner of recovery of credit distributed in excess
Section 22 – Persons liable for registration
Section 23 – Persons not liable for registration.
Section 24 – Compulsory registration in certain cases.
Section 25 – Procedure for registration.
Section 26 – Deemed registration
Section 27 – Special provisions relating to casual taxable person and non-resident taxable person.
Section 28 – Amendment of registration.
Section 29 – Cancellation of registration.
Section 30 – Revocation of cancellation of registration.
Section 31 – Tax invoice.
Section 32 – Prohibition of unauthorised collection of tax.
Section 33 – Amount of tax to be indicated in tax invoice and other documents.
Section 34 – Credit and debit notes.
Section 35 – Accounts and other records.
Section 36 – Period of retention of accounts.
Section 37 – Furnishing details of outward supplies.
Section 38 – Furnishing details of inward supplies.
Section 39 – Furnishing of returns.
Section 40 – First return.
Section 41 – Claim of input tax credit and provisional acceptance thereof.
Section 42 – Matching, reversal and reclaim of input tax credit.
Section 43 – Matching, reversal and reclaim of reduction in output tax liability
Section 44 – Annual return
Section 45 – Final return.
Section 46 – Notice to return defaulters
Section 47 – Levy of late fee.
Section 48 – Goods and services tax practitioners.
Section 49 – Payment of tax, interest, penalty and other amounts.
Section 50 – Interest on delayed payment of tax.
Section 51 – Tax deduction at source.
Section 52 – Collection of tax at source
Section 53 – Transfer of input tax credit.
Section 54 – Refund of tax.
Section 55 – Refund in certain cases
Section 56 – Interest on delayed refunds.
Section 57 – Consumer Welfare Fund
Section 58 – Utilisation of Fund.
Section 59 – Self assessment.
Section 60 – Provisional assessment.
Section 61 – Scrutiny of returns.
Section 62 – Assessment of non-filers of returns.
Section 63 – Assessment of unregistered persons.
Section 64 – Summary assessment in certain special cases.
Section 65 – Audit by tax authorities.
Section 66 – Special audit.
Section 67 – Power of inspection, search and seizure.
Section 68 – Inspection of goods in movement.
Section 69 – Power to arrest.
Section 70 – Power to summon persons to give evidence and produce documents.
Section 71 – Access to business premises
Section 72 – Officers to assist proper officers.
Section 73 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
Section 75 – General provisions relating to determination of tax.
Section 76 – Tax collected but not paid to Government.
Section 77 – Tax wrongfully collected and paid to Central Government or State Government.
Section 78 – Initiation of recovery proceedings.
Section 79 – Recovery of tax.
Section 80 – Payment of tax and other amount in instalments
Section 81 – Transfer of property to be void in certain cases.
Section 82 – Tax to be first charge on property.
Section 83 – Provisional attachment to protect revenue in certain cases.
Section 84 – Continuation and validation of certain recovery proceedings.
Section 85 – Liability in case of transfer of business.
Section 86 – Liability of agent and principal
Section 87 – Liability in case of amalgamation or merger of companies
Section 88 – Liability in case of company in liquidation.
Section 89 – Liability of directors of private company
Section 90 – Liability of partners of firm to pay tax.
Section 91 – Liability of guardians, trustees, etc.
Section 92 – Liability of Court of Wards, etc.
Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 94 – Liability in other cases.
Section 95 – Definitions of ADVANCE RULING
Section 96 – Authority for advance ruling.
Section 97 – Application for advance ruling
Section 98 – Procedure on receipt of application
Section 99 – Appellate Authority for Advance Ruling
Section 100 – Appeal to Appellate Authority
Section 101 – Orders of Appellate Authority
Section 102 – Rectification of advance ruling.
Section 103 – Applicability of advance ruling.
Section 104 – Advance ruling to be void in certain circumstances.
Section 105 – Powers of Authority and Appellate Authority
Section 106 – Procedure of Authority and Appellate Authority
Section 107 – Appeals to Appellate Authority.
Section 108 – Powers of Revisional Authority.
Section 109 – Constitution of Appellate Tribunal and Benches thereof.
Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 111 – Procedure before Appellate Tribunal.
Section 112 – Appeals to Appellate Tribunal.

Section 113 – Orders of Appellate Tribunal.
Section 114 – Financial and administrative powers of President.
Section 115 – Interest on refund of amount paid for admission of appeal.
Section 116 – Appearance by authorised representative.
Section 117 – Appeal to High Court
Section 118 – Appeal to Supreme Court.
Section 119 – Sums due to be paid notwithstanding appeal, etc.
Section 120 – Appeal not to be filed in certain cases.
Section 121 – Nonappealable decisions and orders.
Section 122 – Penalty for certain offences.
Section 123 – Penalty for failure to furnish information return.
Section 124 – Fine for failure to furnish statistics.
Section 125 – General penalty.
Section 126 – General disciplines related to penalty.
Section 127 – Power to impose penalty in certain cases.
Section 128 – Power to waive penalty or fee or both
Section 129 – Detention, seizure and release of goods and conveyances in transit.
Section 130 – Confiscation of goods or conveyances and levy of penalty
Section 131 – Confiscation or penalty not to interfere with other punishments
Section 132 – Punishment for certain offences.
Section 133 – Liability of officers and certain other persons.
Section 134 – Cognizance of offences.
Section 135 – Presumption of culpable mental state.
Section 136 – Relevancy of statements under certain circumstances.
Section 137 – Offences by companies.
Section 138 – Compounding of offences.
Section 139 – Migration of existing taxpayers.
Section 140 – Transitional arrangements for input tax credit.
Section 141 – Transitional provisions relating to job work.
Section 142 – Miscellaneous transitional provisions.
Section 143 – Job work procedure.
Section 144 – Presumption as to documents in certain cases.
Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section 146 – Common Portal.
Section 147 – Deemed exports.
Section 148 – Special procedure for certain processes.

Section 149 – Goods and services tax compliance rating
Section 150 – Obligation to furnish information return.
Section 151 – Power to collect statistics.
Section 152 -Bar on disclosure of information
Section 153 – Taking assistance from an expert.
Section 154 – Power to take samples.
Section 155 – Burden of proof.
Section 156 – Persons deemed to be public servants.
Section 157 – Protection of action taken under this Act
Section 158 –Disclosure of information by a public servant.
Section 159 – Publication of information in respect of persons in certain cases.
Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds.
Section 161 – Rectification of errors apparent on the face of record.
Section 162 – Bar on jurisdiction of civil courts
Section 163 – Levy of fee.
Section 164 – Power of Government to make rules
Section 165 – Power to make regulations.
Section 166 – Laying of rules, regulations and notifications.
Section 167 – Delegation of powers.
Section 168 – Power to issue instructions or directions.
Section 169 – Service of notice in certain circumstances.
Section 170 – Rounding off of tax, etc.
Section 171 – Antiprofiteering measure.
Section 172 – Removal of difficulties.
Section 173 – Amendment of Act 32 of 1994.
Section 174 – Repeal and saving.

Quick guide on India GST rate in 2017.

The Goods and Services Tax (GST) has been one of the key things that has caught the attention of the market given its implications on earnings of companies. The government has kept a large number of items under 18% tax slab. The government categorised 1211 items under various tax slabs. Here is a low-down on the tax slab these items would attract:

The GST to be levied by the Centre on intra-State supply of goods and/or services is Central GST (CGST) and that by the States is State GST (SGST).

On inter-state supply of goods and services, Integrated GST (IGST) will be collected by Centre. IGST will also apply on imports.

GST is a consumption based tax i.e. the tax should be received by the state in which the goods or services are consumed and not by the state in which such goods are manufactured. IGST is designed to ensure seamless flow of input tax credit from one state to another. One state has to deal only with the Centre government to settle the tax amounts and not with every other state, thus making the process easier.

For e.g.: – A dealer in Maharashtra sold goods to the consumer in Maharashtra worth Rs. 10,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%, in such case the dealer collects Rs. 1800 and Rs. 900 will go to the central government and Rs. 900 will go to the Maharashtra government.

Now, if the dealer in Maharashtra had sold goods to a dealer in Gujarat worth Rs. 1,00,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%. In such case the dealer has to charge Rs. 18,000 as IGST. This IGST will go to the Centre.
No tax
No tax will be imposed on items like fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom etc.

Items such as fish fillet, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats will attract tax of 5 %.

Frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, and cellphones will be under 12 % tax slab.

Most items are under this tax slab which include flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors.

Chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, and yachts will attract 28 % tax – the highest under GST system.