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Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017

Applicability and Exemption under Central Goods and Services Tax Act, 2017

Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 & Central Goods and Services Tax Rules, 2017, Amendment Rules, 2017 and (Second Amendment) Rules, 2017

Applicability:- It will be applicable on Individuals, HUF, Company, Firm, LLP, AOP, Co-operative society, Society, Trust etc. engaged in intra-State/inter-State supply of goods or services or both. Section 1(2) of CGST/IGST Act: It extends to the whole of India except the State of Jammu and Kashmir.

Exemption :- Section 11

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.

(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. (A person who is exempted from registration under Section 23):

(1) The following persons shall not be liable to registration, namely:––

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply of produce out of cultivation of land.

(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

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