List of Services for the purpose of Export or Import

[Surender Gupta]

Note: -  In the following paragraphs, only the classification of services for the purpose of import and export has been described. For other conditions to be complied with in respect of Export of Services or Import of Services, please visit "Service Tax - Manual (e-book)" section of this website.

Export of Services in relation of services mentioned below provided in relation to immovable property situated outside India-Rule 3(1)(i)

Or

Import of Services in relation of services mentioned below provided in relation to immovable property situated in India-Rule 3(1)(i)

Sr. No.	Sub Clauses of Clause 105 of section 65	Type of Service
1.	(d)	General Insurance Business
2.	(p)	Architect
3.	(q)	Interior Decorator
4.	(v)	Real Estate Agent
5.	(zzq)	Commercial or industrial construction
6.	(zzza)	Site formation and clearance, excavation and earthmoving and demolition and such other similar activities
7.	(zzzb)	Dredging
8.	(zzzc)	Survey and map-making
9.	(zzzh)	Construction of complex (residential)
10.	(zzzr)	Auction Services

Export of Services in relation of services mentioned below provided partly outside  India or wholly outside India -Rule 3(1)(ii)

Or

Import of Services in relation of services mentioned below provided partly n  India or wholly in India -Rule 3(1)(ii)

Sr. No.	Sub Clauses of Clause 105 of section 65	Type of Service
1.	(a)	Stock broker
2.	(f)	Courier Agency
3.	(h)	Custom House Agent
4.	(i)	Steamer Agent
5.	(j)	Clearing & Forwarding Agent
6.	(l)	Air Travel Agent
7.	(m)	Mandap keeper
8.	(n)	Tour operator
9.	(o)	Rent-a-Cab
10.	(s)	Chartered Accountant
11.	(t)	Cost Accountant
12.	(u)	Company Secretary
13.	(w)	Security Agency
14.	(x)	Credit Rating Agency
15.	(y)	Market Research Agency
16.	(z)	Underwriting
17.	(zb)	Photography
18.	(zc)	Convention
19.	(zi)	Video Production
20.	(zj)	Sound Recording
21.	(zn)	Port Services
22.	(zo)	Authorized Service Station- Motor Car
23.&nbs