Services by an entity registered under section 12AA [or 12AB] of the Income...
Services by way of transfer of a going concern, as a whole or an independent part thereof.
Pure services (excluding works contract service or other composite supplies involving supply of any ...
Composite supply of goods and services in which the value of supply of goods constitutes not more th...
Services provided to a Governmental Authority by way of -
(a) water supply;
(b) public health;...
Services by [] governmental authority by way of any activity in relation to any function e...
Services by a Governmental Authority by way of any activity in relation to any function entrusted to...
Services by the Central Government, State Government, Union territory or local authority excluding t...
Services provided by the Central Government, State Government, Union territory or local authority to...
Services provided by the Central Government, State Government, Union territory or local authority to...
Services provided by Central Government, State Government, Union territory or a local authority wher...
Services received from a provider of service located in a non- taxable territory by –
(a) t...
Services provided by and to Fédération Internationale de Football Association (FIFA) a...
Services provided by and to Fédération Internationale de Football Association (FIFA) a...
Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indi...
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
&nbs...
Supply of service by a Government Entity to Central Government, State Government, Union territory, l...
Omitted
Notes:
Omitted vide Notification No. 2/2019- Integrated Tax (Rate) dated...
Services by an old age home run by Central Government, State Government or by an entity registered u...
Services supplied by an establishment of a person in India to any establishment of that person outsi...
Import of services by United Nations or a specified international organisation for official use of t...
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or ...
Services provided by Ministry of Railways (Indian Railways) to individuals by way of –
...
Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(...
Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by wa...
Import of services by an establishment of a foreign company in India, which is an airline company, f...
Services provided by way of pure labour contracts of construction, erection, commissioning, installa...
Services supplied by electricity distribution utilities by way of construction, erection, commission...
Services by way of pure labour contracts of construction, erection, commissioning, or installation o...
Service provided by Fair Price Shops to Central Government, State Government or Union territory by w...
Services provided by an intermediary when location of both supplier and recipient of goods is outsid...
Omitted
Notes:
Omitted vide notification no. 49/2017 - Integrated Tax (Rate) dat...
Services by way of renting of residential dwelling for use as residence [except where the resid...
Supply of accommodation services having value of supply less than or equal to twenty thousand rupees...
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precinct...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Transport of passengers, with or without accompanied belongings, by –
[(a) air in economy c...
Services provided to the Central Government, by way of transport of passengers with or without accom...
Service of transportation of passengers, with or without accompanied belongings, by-
(a) railways...
Services by way of transportation of goods-
(a) by road except the services of-
(i) a goods tr...
Services by way of transportation of goods by an aircraft from a place outside India upto the custom...
Services by way of transportation of goods by an aircraft from customs station of clearance in India...
Services by way of transportation of goods by a vessel from customs station of clearance in India to...
Satellite launch services.
Notes:
As amended vide Notification No. 07/2023-...
Services by way of transportation by rail or a vessel from one place in India to another of the foll...
Services provided by a goods transport agency, by way of transport in a goods carriage of -
(a) a...
Services provided by a goods transport agency to an unregistered person, including an unregistered c...
Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to,...
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle m...
Service by way of access to a road or a bridge on payment of toll charges.
Clarificatio...
Omitted
Notes:
Omitted vide Notification No. 15/2022 - Integrated Tax (Rate) dat...
Services by way of loading, unloading, packing, storage or warehousing of rice.
Services by way of warehousing of minor forest produce.
Notes:
Inserted by notif...
[Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.]
...
Services by the Department of Posts by way of post card, inland letter, book post and ordinary post ...
Transmission or distribution of electricity by an electricity transmission or distribution utility.
...
Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services by way of-
(a) extending deposits, loans or advances in so far as the consideration is r...
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pra...
Services of life insurance business provided by way of annuity under the National Pension System reg...
Services of life insurance business provided or agreed to be provided by the Army, Naval and Air For...
Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to th...
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (und...
Services by the Employees’ State Insurance Corporation to persons governed under the Employees...
Services provided by the Employees Provident Fund Organisation to the persons governed under the Emp...
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident F...
Services by National Pension System (NPS) Trust to its members against consideration in the form of ...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousan...
Services supplied by Central Government, State Government, Union territory to their undertakings or ...
Services of general insurance business provided under following schemes –
(a) Hut Insurance...
Services of life insurance business provided under following schemes-
(a) Janashree Bima Yojana;
...
Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 [o...
Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of...
Services by way of collection of contribution under the Atal Pension Yojana.
Services by way of collection of contribution under any pension scheme of the State Governments.
Services by the following persons in respective capacities –
(a) business facilitator or a ...
Services by an intermediary of financial services located in a multi services SEZ with International...
Services provided to the Central Government, State Government, Union territory under any insurance s...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) pa...
Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (incl...
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) pa...
Services provided by the Central Government, State Government, Union territory or local authority by...
Omitted
Notes:
Omitted vide Notification No. 07/2021- Integrated Tax (Rate)...
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year su...
Research and development services against consideration received in the form of grants supplied by -...
Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business...
Services by a veterinary clinic in relation to health care of animals or birds.
Services provided by the Central Government, State Government, Union territory or local authority by...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Te...
Services by way of collecting or providing news by an independent journalist, Press Trust of India o...
Services of public libraries by way of lending of books, publications or any other knowledge-enhanci...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly out...
Tour operator service, which is performed partly in India and partly outside India, supplied by a to...
Services by an organiser to any person in respect of a business exhibition held outside India.
Services by way of sponsorship of sporting events organised –
(a) by a national sports fede...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services relating to cultivation of plants and rearing of all life forms of animals, except the rear...
Carrying out an intermediate production process as job work in relation to cultivation of plants and...
Services by way of artificial insemination of livestock (other than horses).
Notes:...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fru...
Services provided by the National Centre for Cold Chain Development under the Ministry of Agricultur...
Services by a foreign diplomatic mission located in India.
Services by a specified organisation in respect of a religious pilgrimage facilitated by [] the Gove...
Services provided by the Central Government, State Government, Union territory or local authority by...
Services by way of granting National Permit to a goods carriage to operate throughout India / contig...
Services provided by the Central Government, State Government, Union territory or local authority by...
Services provided by the Central Government, State Government, Union territory or local authority by...
Services provided by the Central Government, State Government, Union territory or local authority by...
Services provided by the Central Government, State Government, Union territory by way of deputing of...
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
&...
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of ass...
Services provided -
(a) by an educational institution to its students, faculty and staff;
[(aa...
Services of affiliation provided by a Central or State Educational Board or Council or any other sim...
Omitted
Notes:
Omitted vide Notification No. 29/2018-Integrated Tax (Rate) dated...
Services provided to a recognised sports body by-
(a) an individual as a player, referee, umpire,...
Any services provided by –
(a) the National Skill Development Corporation set up by th...
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry o...
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya...
Services provided to the Central Government, State Government, Union territory administration under ...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services by way of-
(a) health care services by a clinical establishment, an authorised medical p...
Services provided by rehabilitation professionals recognised under the Rehabilitation Council of Ind...
Omitted
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) d...
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavat...
Service by an unincorporated body or a non- profit entity registered under any law for the time bein...
Services provided by an unincorporated body or a non-profit entity registered under any law for the ...
Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
...
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
...
Services by way of admission to a protected monument so declared under the Ancient Monuments and Arc...
Services by way of training or coaching in-
a. recreational activities relating to arts or cultur...
Services by way of right to admission to-
(a) circus, dance, or theatrical performance including ...
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
&nb...
Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup ...
Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022
...
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