ICAI Releases Updated Handbook on Exempted Supplies under GST 4th Edition (April 2025)

The Institute of Chartered Accountants of India (ICAI), a statutory body established by an Act of Parliament, on behalf of the GST and Indirect Taxes Committee, has released the fourth edition of the “Handbook on Exempted Supplies under GST.” The 4th edition is the updated version up to April 15, 2025. This updated version serves as a significant guide for understanding GST exemptions, offering comprehensive and structured information to chartered accountants (CAs), businesses, tax professionals, and aspirants.

This handbook serves as a guide to explain which goods and services are exempt from the Goods and Services Tax (GST) in India. Meaning, goods and services for which GST is not charged. This handbook not only mentions these exemptions but also explains them in a concise and simplified manner, helping users understand the meaning of the exemption, who is eligible to claim this exemption, under what conditions it applies, and the logic and background behind each exemption.

This updated Handbook on Exempted Supplies under GST (4th edition) is published by the Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110002. The handbook has been updated a total of four times till now as per amendments in GST provisions. Its first edition was updated up to January 2019, the second edition up to February 2020, the third edition up to February 2020, and now this fourth edition is the updated version up to April 2025 (current edition).

Refer to the official handbook for complete information. Below is the link.