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Exemption of Education, Healthcare, and Pilgrimage Services from Goods and Services Tax

In April 2017, the Indian government decided to exempt education, healthcare, and pilgrimage services from the Goods and Services Tax (GST). This measure ensured the continuation of their existing tax-free status, aiming to prevent additional economic disruption during the GST rollout. The move provided relief to consumers and small and medium enterprises, while final GST rates for other sectors were to be determined at a subsequent GST Council meeting.

📖 1 min read read🏷️ GST Exemptions

Understanding GST Exemptions for Key Services

As of April 3rd, 2017, the Indian government determined that education, healthcare, and pilgrimage services would remain outside the scope of the Goods and Services Tax (GST). This decision ensures continuity, as these sectors were already exempt from taxation. The aim is to mitigate further economic disruption during the transition to the new tax regime, offering relief to both consumers and small and medium-sized businesses. The ultimate GST rates for various goods and services were scheduled to be finalized during the subsequent GST Council meeting on May 18-19 in Srinagar.

Further Reading

Frequently Asked Questions

What types of services are generally subject to GST in India?
Most goods and services consumed in India are subject to GST, unless specifically exempted by the government through notifications issued by the GST Council.
How does the GST Council determine which services are exempt from the tax?
The GST Council, a joint forum of the central and state governments, deliberates and makes recommendations on various GST-related matters, including exemptions, based on economic impact, public welfare, and other policy considerations.
What is the primary objective behind providing GST exemptions for certain sectors?
GST exemptions are often provided to essential services to keep them affordable, avoid imposing a tax burden on vulnerable populations, or to encourage growth in specific sectors deemed vital for societal well-being.
Can the list of GST-exempt services change over time?
Yes, the GST Council regularly reviews tax rates and exemptions. Changes can be introduced through amendments or new notifications based on economic conditions, revenue needs, or policy shifts.
Where can taxpayers find the official notifications regarding GST exemptions?
Official notifications regarding GST exemptions and other policy changes are published by the Central Board of Indirect Taxes and Customs (CBIC) and are accessible on the official GST portal (www.gst.gov.in).