CMA Final GST Revision | Lec 4A | Exemptions in GST Part 1| CA Karan Satija

Welcome to another session of the CMA Final Paper 19 – Indirect Tax Laws (IDT) Detailed Revision Series for the December 2025 Attempt with CA Karan Satija.

In this lecture, we start Part 1 of Exemptions under GST, one of the most important chapters for conceptual understanding and exam scoring. This session focuses on sector-specific exemptions and public-interest services that form the core of exemption notifications.

📘 Topics Covered in This Lecture:
1️⃣ Exemptions in the Health Sector – Clinical establishments, doctors & paramedics
2️⃣ Exemptions in the Education Sector – Schools, colleges, and training services
3️⃣ Services Provided by Government – Statutory and sovereign functions
4️⃣ Charitable Activities & Services by Charitable Trusts – Key definitions & scope
5️⃣ Services by Artists / Performers – Individual vs. commercial performances
6️⃣ Services to Foreign Clients – Export-linked exemptions & conditions

💡 What You’ll Learn:

Core logic behind exemption notifications

Sector-wise coverage and conditions for eligibility

Difference between exempt, nil-rated, and non-taxable supplies

How to approach exemption-based questions in CMA Final exams

👨‍🏫 Faculty: CA Karan Satija
(Teaching CMA Inter & Final IDT | Known for conceptual clarity & exam-oriented approach)

🎯 Best Suited For:
CMA Final students preparing for Dec 2025 & future attempts who wish to master Exemptions under GST for quick recall and confident writing in exams.

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