<p style="text-align:justify"><span style="font-size:14px"><strong>??????Inclusions</strong></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Businesses and individuals who are <strong><em>supplying goods</em></strong> can claim GST exemption if their aggregate turnover is less than INR 40 lakhs in a financial year.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">For hilly and north-eastern States of India, the limit has been revised to INR 20 lakhs.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">For businesses and individuals involved in the <strong><em>supply of services</em></strong>, the limit for claiming GST exemption is INR 20 lakhs</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">In case of hilly and north-eastern States, if the aggregate turnover is up to INR 10 lakhs, businesses and individuals supplying services can claim GST exemptions.</span></span></span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">(Hilly and north-eastern States would include Arunachal Pradesh, Jammu and Kashmir, Himachal Pradesh, Uttarakhand, Tripura, Nagaland, Sikkim, Meghalaya, Mizoram, Assam and Manipur.)</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="list-style-type:none; text-align:justify">
	<p>&nbsp;</p>
	</li>
</ul>

<p style="text-align:justify"><span style="font-size:14px"><strong><span style="background-color:white"><span style="color:black">Exclusions</span></span></strong></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Here is a list of some of the most common goods which are GST exempt&nbsp;</span></span></span></p>
	</li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<table border="1" cellspacing="0" class="Table" style="background:white; border-collapse:collapse; margin-left:53px; width:900px">
	<tbody>
		<tr>
			<td style="background-color:#e9eef3; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:1px solid #dfe6e2; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><strong><span style="color:black">Types of goods</span></strong></span></div>
			</td>
			<td style="background-color:#e9eef3; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:1px solid #dfe6e2; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><strong><span style="color:black">Examples</span></strong></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Live animals</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Asses, cows, sheep, goat, poultry, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Natural products</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Honey, fresh and pasteurized milk, cheese, eggs, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Live trees and plants</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Bulbs, roots, flowers, foliage, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Vegetables&nbsp;</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Tomatoes, potatoes, onions, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Fruits</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Bananas, grapes, apples, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Printed items</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Printed books, newspapers, maps, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Tea, coffee and spices</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Coffee beans, tea leaves, turmeric, ginger, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Grains&nbsp;</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Wheat, rice, oats, barley, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Seeds&nbsp;</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Flower seeds, oil seeds, cereal husks, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Sugar&nbsp;</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Sugar, jaggery, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Water&nbsp;</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Mineral water, tender coconut water, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Fossil fuels</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Electrical energy</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Drugs and pharmaceuticals</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Human blood, contraceptives, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Fertilizers&nbsp;</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Goods and organic manure</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Beauty products</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Bindi, kajal, kumkum, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Waste&nbsp;</span></span></div>
			</td>
			<td style="background-color:#f4f8f6; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Sewage sludge, municipal waste, etc.</span></span></div>
			</td>
		</tr>
		<tr>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:1px solid #dfe6e2; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Ornaments</span></span></div>
			</td>
			<td style="background-color:white; border-bottom:1px solid #dfe6e2; border-left:none; border-right:1px solid #dfe6e2; border-top:none; vertical-align:top; width:343px">
			<div style="text-align:center"><span style="font-size:28px"><span style="color:#333333">Plastic and glass bangles bangles, etc.</span></span></div>
			</td>
		</tr>
	</tbody>
</table>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>