As per the Schedule of exemptions released pursuant to the 19 May meeting of the GST Council, we have provided below the list of exemptions of services provided by FedEx:
- Transportation of goods by road other than by way of goods transport agency services or courier agency services
- Services provided to United Nations or a specified international organisation.
Note: The provision under the CGST Act under which this exemption is sought to be granted only empowers the Government to notify persons who are entitled to claim a refund of taxes paid on the notified supplies of goods or services. Hence, the Government needs to revisit the provisions under which the exemption notification will be issued.
- Services provided for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posted therein.
This exemption is available on reciprocal basis based on a certificate issued by MEA (Protocol Division)
- Services provided by a goods transport agency, by way of transport in a goods carriage of,-
- agricultural produce
- goods where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed INR 1500
- goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed INR 750
- milk, salt and food grain including flour, pulses and rice
- organic manure
- newspaper or magazines registered with the Registrar of Newspapers
- relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap or
- defence or military equipment.
- Services of loading, unloading, packing, storage or warehousing of rice
In addition to the above, services provided to SEZ units will be zero rated i.e. FedEx will not charge GST on the invoices issued for services provided to SEZ units.