• Persons who are engaged exclusively in supplying of goods! services which are not taxable under these Acts.
• Persons ho are engaged exclusively in supply of exempted goods/services only.
• Taxpayers are engaged only in supply of goods/services which are outside purview of GST like liquor, petrol, diesel, crude oil, etc.
• An individual importing service for personal consumption will not he liable to pay GST under reverse charge and therefore not liable to register under GST.
• In view of sec. 72 of CGST Act, the activities or transactions specified in Schedule III or such activities or transactions undertaken by the Central or States/UT Govt. or any local authorities as may be notified by the Govt on recommendation of council shall not be treated as supply under these Act and accordingly, such departments shall not be liable to get registered.
• Services given by any employee to the employer
• Services by any court or Tribunal
• The functions performed by Members of Parliament, Members of State legislatives, members of Panchayats, Members of Municipalities and Members of other local authorities.
• Duties performed by any person who hold any post in pursuance of the provisions of the Constitution in that capacity
• The duty performed by a Chairman or a member or a director in a body established by Central or the State Govt. of Local authority
• Services by foreign. diplomatic mission located in India
• Services for funeral, burial, crematorium, or mortuary including transportation of the deceased.