GST TIP – 451

Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

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GST Tip – 408

As per Notification No 65/2017 – Central Tax,  an electronic commerce operator who is supplying services under section 9, sub-section 5 and having a turnover is not above Rs 25 Lacs in a financial year at all India basis is exempted from taking registration under GST.

GST Tip – 288

Notification No.10/2017-Central Tax (Rate), if a registered tax payer who is in the purchase and sales of second-hand goods is exempted from paying taxes under reverse charge in case if he makes any purchases from the unregistered tax payers.  Refer here for full extract of the notification – http://india-gst.in/wp-content/uploads/2017/06/Rate-10-2017.pdf

GST Tip – 264

As per Notification No. 18/2017 -Integrated Tax (Rate), services imported by SEZ or SEZ developer for authorized operations are exempted completely from Integrated Goods and Service Tax.

GST Tip – 257

As per Notification No.2/2017-Central Tax (Rate), 149 items are exempted from the CGST on the recommendation of the GST Council which are of public interest.  The same can be accessed from here – http://india-gst.in/wp-content/uploads/2017/06/Rate-2-2017.pdf