🚀 Exemptions with Full Q&A + Charts Under GST Part 1- Circulars IDT Sahaj Revision 2025 CA/CMA Final

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🔥 Welcome to the most important & conceptual chapter – Exemptions Under GST
In this video (Part 1), we decode exemption entries using Q&A format, covering logic-based interpretation, exam MCQ triggers, and real-life circulars – perfect for CA/CMA Final aspirants.

📌 Topics Covered:

✅ Section 11 – Power to Grant Exemption
• General vs Special Exemption
• Absolute vs Conditional Exemption
• Retrospective Clarifications
• Entry-wise interpretation with applicability

✅ Exemptions on Transportation
• Passenger Transport – Air, Rail, Road, Ropeway
• Goods Transport – GTA, Angadia, RCM Scenarios
• Detailed mode-wise chart: AC/Non-AC, RCS Airports, E-Commerce Ops

✅ Religious & Charitable Trust Services
• Entry 1, 13, 9D, Circulars 66/40/2018, 115/34/2019
• Renting, Yoga, Spirituality, Boarding Schools
• Care & Counselling Exemptions – including Health & Disability

✅ Educational Services
• Entry 66 + Entry 66A
• Pre-school to Higher Secondary
• Hostel, Vocational, Online & Coaching Clarifications
• IIMs, NBE, ITIs – Mixed Supply vs Composite Supply Cases

✅ Health Care Services (Entry 74)
• Clinical Establishments, Paramedics, Air Ambulance
• ICU/CCU/NICU = Exempt
• IVF & Critical Illness = Exempt
• Hospital Canteens & Retention Charges – Circular 32/06/2018

✅ Agriculture & Related Exemptions
• Cultivation, Intermediate Process, Cold Storage
• Warehouse for Forest Produce, Fruits, Pulses
• Clarification on Milling, Storage Structures & RWA Benefits

✅ Government Services – Entry 3, 6, 7, 8, 9
• Registration Fees, Inspections, Natural Resource Allocation
• ERCC & Excess Royalty – Entry 65B
• Used Vehicles, RCM/FCM Based on Recipient

✅ Exemption Clarifiers
• Circulars 125/44/2019, 177/09/2022, 232/2024
• Practical questions with option elimination & explanation

📌 Part 2 will cover Construction, Renting, Banking, Export/Import, & Complex Composite Scenarios.

✅ Tags:
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