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MEGA EXEMPTION-II - Coggle Diagram

- - - - if by Trade Union
        
        exempt
      - if by other union providing services those don't attract GST
        
        Exempt
      - if by RWAs upto an amount of Rs. 7500/- P.M/Per Person for sourcing of Goods or Services from a Hired persong for common use
        
        Exempt
        
        only Excess will be taxable
    - - welfare of Industrial agriculture labour
      - Promotion of trade commerce, art & sci.
- - - - Any person other than Business Entity
      - Business entity exempted from getting registration
      - CG/SG/LOCAL AUTH./UT/GOVT. AUTH
    - - Any person other than Business Entity
      - Business entity exempted from getting registration
      - CG/SG/LOCAL AUTH./UT/GOVT. AUTH
      - to an advocate or partnership firm of advocates providing legal services
    - - Any person other than Business Entity
      - Business entity exempted from getting registration
      - CG/SG/LOCAL AUTH./UT/GOVT. AUTH
- - - - to its students faculty and staff
      - conduct of entrance examination against consideration in the form of entrance fee
    - - Transporation of students, faculty & staff
      - Catering including any mid-day meals scheme sponsered by the SG/CG/UT
      - Security or cleaning or house keeping
      - Services relating to admission to, or conduct of exam
        
        not needed pre-school or high secondary
      - Supply of onling educational journals or periodicals
- - - - If consideration not more than 1 Lakh and Fifty thousand
      - Shall not apply as brand ambassador
- - - - Veterinary Clinic
    - - Health care services by Clinical establishment an authorised medical practitioneer or para-medics
      - way of transportation of a patient in an ambulance
    - - Cord blood banks for preservation of stem cells
    - - Rehabilitation Professionals
        
        under the Rehabilitation Council of India Act, 1992
    - - Operators of the common bio-medical waste treatment facility
- - - - Other than horses
- - - - CG insurance schemes