GST-Free Services in India: Complete List
The GST regime in India exempts certain essential services from taxation to support social welfare, education, healthcare, agriculture, and public administration. These services are either wholly exempted or conditionally exempted under Notification No. 12/2017 โ Central Tax (Rate) and subsequent amendments.
Below is a complete table of GST-free or exempted services in India:
๐ Table: List of GST-Exempted Services
| Category | GST-Free Services (Exempted) |
|---|---|
| Healthcare Services |
– Services by hospitals, clinics, and diagnostic centers – Doctor consultation and medical treatment – Ambulance services – Preventive healthcare services – Blood bank services |
| Educational Services |
– School education (Pre-primary to Higher Secondary) – Education by recognized institutions – Transportation of students by school – Mid-day meal schemes – Services related to conduct of exams |
| Agriculture & Farming |
– Cultivation and harvesting support services – Supply of farm labor – Loading/unloading of agricultural produce – Warehousing of cereals and pulses – Leasing of agricultural machinery |
| Public Administration & Government |
– Services by the Government (excluding commercial ones) – Issuance of passport, visa, license, birth/death certificates – Police, fire, and disaster response services |
| Charitable & Religious Trusts |
– Services by trusts for education or public health – Renting of religious premises for public – Charitable services for poor, orphans, widows |
| Transportation Services |
– Metro and public bus services – Non-AC contract carriage buses – Goods transport by rail (agricultural produce) – Inland waterways transportation |
| Financial Services |
– Interest on savings and fixed deposits – Services by RBI – Agricultural loan disbursements |
| Others |
– Legal aid by individual advocates to non-business entities – Services provided by Panchayats & Municipalities – Services by village artisans under KVIC |
๐ก Note:
Most of these services are exempt only when provided by specified persons or institutions (like governments, schools, or charitable trusts). If provided commercially, they may become taxable under GST.
๐ Official Government Source:
Check the full list of GST-exempt services under Notification 12/2017 here:
๐ https://gstcouncil.gov.in/sites/default/files/gst%20rates/gst-rate-notification-12-2017.pdf