Exemptions from GST | CA Inter GST Revision | Jan 27 | CA Karan Satija

Exemptions from GST - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise the power to grant exemption under Section 11 and all the important service exemptions - charitable and religious activities, agriculture, healthcare, education, services by and to Government, passenger and goods transportation, banking, insurance, renting, RWA and other miscellaneous entries. 📌 TOPICS COVERED IN THIS VIDEO (14 topics) 1. Power to Grant Exemption [Section 11 CGST Act / Section 6 IGST Act] - Absolute vs Conditional Exemption 2. Charitable and Religious Activities Exemptions (Entry 1, 13, 60, 80) 3. Agriculture & Allied Activities Exemptions (Entry 24, 24A, 54, 55, 55A, 57, 58) 4. Healthcare & Veterinary Services Exemptions (Entry 46, 73, 74, 74A) - Hospitals, Labs, Ambulances, IVF 5. Educational Services Exemptions (Entry 66) - Schools, Higher Education, Approved Vocational, Catering/Transport 6. Services provided BY Government or Local Authority Exemptions (Entry 6, 7, 8, 9, 34A) 7. Services provided TO Government Exemptions (Entry 3, 3A, 11A, 11B, 51) 8. Passenger Transportation Exemptions (Entry 15, 16, 17) - Rail Non-AC, Metro, Metered Cabs, Inland Waterways 9. Goods Transportation Exemptions (Entry 18, 19, 20, 21, 21A, 21B) - Inland Waterways, Rail Relief Goods, GTA 10. Banking & Financial Services Exemptions (Entry 26, 27, 27A, 34, 39A) - Loans Interest, Jan Dhan Accounts 11. Life Insurance & General Insurance Exemptions (Entry 35, 36, 36A, 40) - PMJJBY, PMSBY, Hut Insurance 12. Leasing, Renting & Real Estate Exemptions (Entry 12, 14, 41) - Residential Dwelling for Residence 13. Resident Welfare Association (RWA) Exemption (Entry 77) - Maintenance Charges up to Rs. 7,500/month/member 14. Other Miscellaneous Exemptions - Road Tolls, Public Libraries, Cold Chain, Public Conveniences, Performing Artists 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Exemptions from GST for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: #GSTExemptions #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #ExemptionsFromGST #ExemptSupply #GSTNotification