We construct a propagation model of Gaussian beam in non-Hermitian system and explore the cross-polarization effects near the exceptional points in parity-time symmetric (PT-symmetric) structure. The results show that when the light beam is incident near the exceptional points, the cross-polarization component shows a double-peak intensity distribution similar to the first-order Hermite-Gaussian model. Conversely, the original polarization component shows a double-peak intensity distribution similar to the single circularly polarized components, which are perpendicular to the cross-polarization component. By adjusting the incident polarization angle, a significant rotation of the cross-polarization component near the exceptional point is revealed. Moreover, the direction of rotation of the cross-polarization component is reversed when the system crosses the exceptional points, providing a novel idea to precisely explore the position of the exceptional points. Finally, the strong cross-polarization effects near the exceptional points provide a theoretical guide for enhancing the photonic spin Hall effect.