 Total value of taxable supply ≤ Rs. 2.5 Lakh under a contract.

 Receipt of goods and services which are exempted.

 Goods on which GST is not leviable.

 Where the location of the supplier and place of supply is in a State(s)/UT(s) which is different from the State / UT  where the deductor is registered.

 All activities or transactions specified in Schedule III of the CGST/SGST Acts 2017, irrespective of the value.

 Where the payment relates to a tax invoice that has been issued before 01.10.2018.

 Where any amount was paid in advance prior to 01.10.2018 and the tax invoice has been issued on or after 01.10.18, to the extent of advance payment made before 01.10.2018.

 Where the tax is to be paid on reverse charge by the recipient i.e. the deductee.

 Where the payment is made to an unregistered supplier.

 Where the payment relates to “Cess” component.

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