Exemption from GST by issue of notification
  1. When there are two provisions under which a taxable person can claim exemption, it is for him to choose one in order to claim the maximum benefit.
  2. Two exemption notifications can operate in regard to the same factory or the same manufacturer. It is possible to avail benefit of first notification and then claim benefit of second notification, after exhausting the limits of the first one.
  3. It is not essential that exemption has to be claimed before supply of goods or services. It is possible to avail exemption by making a refund claim later, even if classification or assessment is done at higher rate.
  4. In accordance with the powers conferred by section 11 (exemption provisions) of the CGST Act, the Central Government has notified a list of supplies exempted from GST. Find the list here.