Physics Wallah is an Indian edtech platform that provides accessible & comprehensive learning experiences to students from Class 6th to postgraduate level. We also provide extensive NCERT solutions, sample paper, NEET, JEE Mains, BITSAT previous year papers & more such resources to students. Physics Wallah also caters to over 3.5 million registered students and over 78 lakh+ Youtube subscribers with 4.8 rating on its app.
We Stand Out because
We provide students with intensive courses with India’s qualified & experienced faculties & mentors. PW strives to make the learning experience comprehensive and accessible for students of all sections of society. We believe in empowering every single student who couldn't dream of a good career in engineering and medical field earlier.
Our Key Focus Areas
Physics Wallah's main focus is to make the learning experience as economical as possible for all students. With our affordable courses like Lakshya, Udaan and Arjuna and many others, we have been able to provide a platform for lakhs of aspirants. From providing Chemistry, Maths, Physics formula to giving e-books of eminent authors like RD Sharma, RS Aggarwal and Lakhmir Singh, PW focuses on every single student's need for preparation.
What Makes Us Different
Physics Wallah strives to develop a comprehensive pedagogical structure for students, where they get a state-of-the-art learning experience with study material and resources. Apart from catering students preparing for JEE Mains and NEET, PW also provides study material for each state board like Uttar Pradesh, Bihar, and others
Are all services to foreign diplomatic missions exempt from GST?
No, only services by them are exempt. Services to them are taxable unless notified.
Is fumigation of all storage spaces GST-exempt?
No, only fumigation on agricultural farms is exempt. Warehouses are taxable.
Is supply of OMR sheets for exams GST-exempt?
No. Only services are exempt. Goods like OMR sheets are taxable.
What if an ICC umpire serves at an event by a private firm?
That service becomes taxable as the event is not organized by a recognized sports body.
5 Tricky Adjustments in GST Exemptions You Didn't Know
Learn about 5 tricky Adjustments in GST Exemptions that CA students often miss. Understand with examples to avoid common mistakes in GST exemptions and enhance your exam preparation.
Mridula Sharma22 Apr, 2025
Share
GST, or Goods and Services Tax, has many rules and even more exceptions. As a CA student, you probably know that some goods and services don’t have GST charged on them. These are called exemptions. But here’s where it gets tricky, some exemptions are not so straightforward. Small changes in who gives the service, where it’s given, or who receives it can turn an exempt service into a taxable one.
These small but important changes are called Adjustments in GST Exemptions. Many students ignore them while studying, but these are the exact points that show up in exams and practical case studies. Here, we’ll look at 5 confusing Adjustments in GST Exemptions that you may not know.
What Are GST Exemptions?
GST exemptionsrefer to specific goods or services that are not subject to GST under the law. While this might sound straightforward, the real challenge lies in identifying when a service is exempt and when it isn’t. These exemptions are designed to relieve certain sectors or services, such as education, healthcare, and agriculture, from tax burdens to promote public welfare.
However, not all exemptions are black and white. Some depend on conditions, the nature of service providers, or the specific recipients involved. This is where Adjustments in GST Exemptions come into play. For example, while educational services may be generally exempt, the exemption may not apply if certain conditions aren’t met, like whether goods are supplied or services are conducted within the institution premises.
Tricky Adjustments in GST Exemptions
You may have learned that GST exemptions exist for diplomatic missions, agriculture, sports bodies, and education sectors. But here's where it gets tricky. There are hidden layers that often change everything. These Adjustments in GST Exemptions are not explicitly obvious but have a huge impact on how services are taxed.
1. Diplomatic Missions
A common myth is that all services involving foreign diplomatic missions are exempt. That’s half true. Services by foreign diplomatic missions are indeed exempt under GST. However, services to them are taxable unless specifically notified. That’s the first surprising Adjustment in GST Exemptions most students forget. So if an Indian company is providing event management or consultancy to a foreign embassy, it’s taxable,
2. Fumigation Services
Fumigation sounds like agriculture, and agriculture is exempt, right? Not always. Fumigation on agricultural farms is exempt, yes. But fumigation services provided in warehouses, even if they store agricultural products, are taxable. That’s the second important Adjustment in GST Exemptions. The location and purpose matter significantly.
3. Sports Services
This one’s a classic! If you're a sportsperson, referee, coach, umpire, or team manager, and you're offering services to a recognized sports body, your services are exempt—but only if the event is also organized by that same body.
Here's where many go wrong. If Adani or Ambani organizes the cricket tournament and you are providing your professional sports services, even if it's for ICC, it becomes taxable. This is a particularly tricky Adjustment in GST Exemptions that students must understand deeply.
4. Educational Services
Services like housekeeping, cleaning, or security provided to educational institutions are generally exempt. But there's a twist. The exemption is valid only if these services are performed within the school or college campus.
The same services performed outside, say, for a rented exam hall, become taxable. This Adjustment in GST Exemptions teaches us that place of service is just as crucial as the type of service.
5. Exam Conduct Services
Another overlooked area. Services provided to educational institutions for conducting exams, like supervision or setting question papers, are exempt. However, if the service includes goods like supply of OMR sheets, answer sheets, or even computers used in the exam, those goods are taxable.
Many assume the entire process is exempt. But this Adjustment in GST Exemptions separates services from goods and treats them differently, which is vital to remember in both exams and client handling.
Importance of Adjustments in GST Exemptions
These Adjustments in GST Exemptions are not just academic curveballs. They have real-life implications for CA professionals. Misinterpreting them can lead to incorrect tax advice, loss of client trust, or worse, penalties. Many of these exemptions operate conditionally. That means one missing factor, like location, organizer identity, or type of good, can turn an exempt service into a taxable one.
As a CA student, training yourself to identify these conditions is key. You don’t want to enter the profession making assumptions. These tricky Adjustments in GST Exemptions are part of what makes GST so dynamic, and your future clients will rely on you to decode these complexities.
Adjustments in GST Exemptions are subtle but significant. Whether it's who organizes a sports event or where cleaning services are provided, each variable affects the GST outcome. As future CAs, it’s your responsibility to be precise and cautious.
Don’t fall into the trap of generalizations. Always read between the lines, ask questions, and verify conditions. Mastering these tricky adjustments will not only help you ace your exams but will also make you a trusted professional in the eyes of clients.
