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MEGA EXEMPTION-I - Coggle Diagram
MEGA EXEMPTION-I
SERVICE by Cen/state/Uni. Terr (Entry-6)
TAXABLE\EXEMPT SERVICES
B-Services by way of Deptt. of Posts
speed post
TAXABLE
Express parcel post
TAXABLE
Life insurance
TAXABLE
Agency Services
TAXABLE
Taxable to other than Govt. Bodies
C-Service in relation to an aircraft/ vessal inside/outside presents of airport/port
TAXABLE
A-Transportation of goods & passangers
TAXABLE
Any other services to
Business entity
other than ABC
(Entry-7) Exemption to Business entities
If Turnover less than 20/10 Lakhs in
S.C.S.
in preceding FY
Business entity
turnover less than/equal to 20 Lakhs
Renting of Immovable property
Taxable
Other services
Exempt (enter-7)
Turnover over 20 Lakhs (Registered)
Renting of Immovale Property or other services
Taxable (Entry-6)
Services to Cen\State\Uni. Terr (Entry-8)
Exempt all services except ABC
Entry-9
Service Consideration up to 5000
Exempt
RCM
Entry-5A
Renting of Immovable Property
if Registered in CGST\SGST Act
Entry-5
if Business entity in taxable territory
Applicable
Inapplicable
If ABC services
If Renting of Immovable Property
Services of issuing various Certificates/Cards/Licenses
Exempt
By the Way of tolerating Non-Performance of Contract
Exempt
Right to Use Natural Resourses
Individual Farmers
Exempt
Entry 64 & 42
Taxable by !st April 2016
Entry-47
Registration required in any case
Exempt
GOVT. AUTH.
Entry-4
Services to Municipalities
Art.243W of Constitution
EXEMPT
Entry-5
Services to Panchayat
Art.243G of Constitution
EXEMPT
PUBLIC FACILITY SERVICES
Public Liabrary
Charge of Lending of Books
Entry-50
Exempt
Public Toilet
Charge
Exempt
Entry-76
RENTING OF IMMOVABLE PROPERTY
Entry-12
Service by the way of renting of residential dwelling used as
residence
Exempt
Entry-14
Room Renting for lodging
Taxable
If Value of Supply is per day below/equilant of 1000 rs.
Exempt
Entry-13
Renting of Presence of Religious Place
Services by a person by way of
A
Conduct of any Religious Ceremony
B
Religious place ment for gen. public
Managed by Trust Registered
Exempt
Managed by Body Authority Registered
Exempt
Provided:- Nothing shall applicable if Charges more than 1000 Rs. per day
Taxable
If renting of Mantappa More than 10000 Rs. Per day
Taxable
Shops more than 10000 Rs. Per Month
Taxable
TRANSPORATION of PASSANGER & GOODS
Transportation of Passangers
Entry-15
Transporation of Passanger With/Without Belongings
By Air
Located in State of AP, Assam, Manipur, Meghalaya, Mizoram, nagaland, Sikkim, Tripura or at Bagdogra (WB)
Exempt
Non-AC contact carriages other than RADIO TAXIS for tran. of passangers excluding for tourism, conducted tours, Charted or Hires
Exempt
Entry-16
Services Provided to
CG
By air
Exempt
Up to 3 Year
for regional connectivity scheme (UDAAN)
Entry-17
Services by Railway in a class other than 1st class or AC coach
Exempt
Metrp, Mono rail, Inland Waterways
Exempt
Public Transport other than pre dominantly meant for tourism in vessal b/w places located in India
Exempt
Metered Cab (excluding radio Taxi), E rikshaw, Auto Rickshaw
Exempt
Transportation of Goods
Entry-18
By road or Inland Waterways
Except Through GTA
If he issues Consignment note
Taxable
Except Courier Agency
Taxable
Entry-19
Services by the way of Aircraft
From a place outside Indian up to Customs clearing station in India
Exempt
Entry-19A
Export by the way of Aircraft
Up to 30Sept 2020
Exempt
Entry-19B
Export by the way of Vessals
Up to 30 sept 2020
Exempt
Entry-20
Services by way of Railways, Vessals from a place in india to a place in india for specified goods
Relief materials for victims of natural or man made disaster
Agriculture produce
News paper, magazine
Railway Equipment & Materials
Defence equipment
Organic Manure
Milk, Salt, Food grains (Flour, Pulses, Rice)
Entry-21
Goods transport by the way of GTA
Relief materials for victims of natural or man made disaster
Agriculture produce
News paper, magazine
Defence equipment
Organic Manure
Milk, Salt, Food grains (Flour, Pulses, Rice)
Where consideration is charged for transportation of goods on a consignment transport in a single carriage up to 1500 Rs.
Exempt
Where consideration is charged for transportation of goods on a consignment transport in a single consignee up to 750 Rs.
Entry-21A
Service Provided by GTA
to an Unregistered Person Including and Unregistered CTP
Exempt
TAXABLE
Factory
Society
Registered
Co-op Society
Partnership firm
Body Corporate
Registered CTPs
Entry-21B
Services provided by GTA
Those are registered bcoz of TDS
CG,Local
Entry-22
Services by the way of giving on hire
to a state transport undertaking
Meant to carry more than 12 Passangers
To local authority
Electrically charged
of more than 12 passengers
to an educational institution
GTA
RCM
Supply of Service
If 12% GST with ITC
If 6% GST without ITC
FCM