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C: Issues related to Export Policy of Rice
C: Implication of the judgement of the Honble Apex Court in the case of M...
N: Seeks to bring in force provisions of sub-section (12) of section 7 of...
N: Amendment in Notification G.O.(P) No.66/2020/TAXES dated 14th May, 2020
N: Seeks to bring in force provisions of section 7, except sub-section (1...
N: Seeks to implement e-invoicing for the taxpayers having aggregate turn...
N: Special Economic Zones (Fourth Amendment) Rules, 2022
F: No dues Certificate from GST Department
A: Reopening of TRAN 1 and TRAN 2 Forms and the Related Legal Concerns
C: Extension of timeline for entering the details of the existing outstan...
N: Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing...
N: Seeks to increase basic customs duty on imports of platinum.
N: Seeks to increase basic customs duty on imports of platinum.
F: E invoice for Sep if e inv applicable from 1st Oct 22
F: Place of supply
F: Mistake in filling 3B
F: Place of supply
F: IGST Exemption on Export freight after 01.10.2022
H: Cancellation of bail order - Violation of bail conditions - failure to...
N: Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th...
H: Revision u/s 263 - In terms of Section 263 of the Act, the PCIT is emp...
H: Reopening of assessment u/s 147 - In the instant case, the validity of...
N: Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th...
H: Denial of exemption u/s 11 r.w.s. 2 (15) - It is no doubt true that th...
H: Undisclosed income u/s 68 and 69 - Tax liability u/s 115BBE - section ...
H: TDS Claimed but not reflected in 26AS - Assessee’s excess claim of TDS...
H: Disallowance of bad debt written off - assessee knowing to fact that i...
H: Correct head of income - gain on sale and purchase of shares - a trans...
A: SUMMARY OF SHOW CAUSE NOTICE IN FORM DRC-01 CANNOT BE A SUBSTITUTE OF ...
H: Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - origin ...
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Exempted Services
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Exempted Services

  1. Topics

  2. Services provided to the United Nations or a specified international organization
  3. Health care services
  4. Services provided by Cord blood banks
  5. Services provided by operators of the Common Bio-medical Waste Treatment Facility
  6. Veterinary clinic services
  7. Charitable activities
  8. Renting of precincts of a religious place or conduct of any religious ceremony
  9. Services by a specified organisation in respect of a religious pilgrimage
  10. Advocate or Arbitral Tribunals' Services
  11. Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs
  12. Training or coaching in recreational activities
  13. Educational services
  14. Services provided by specified education institutions by specified schemes
  15. Specified educational programmes by Indian Institutes of Management
  16. Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship
  17. Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses
  18. Services provided to a recognised sports body
  19. Sponsorship of tournaments or championships
  20. Construction Services - Services provided to the Government or local authority
  21. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority
  22. Specified Construction services
  23. Construction Services - Original works - Others
  24. Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract
  25. Copyright
  26. Services by a performing artist in folk or classical art forms
  27. Services by way of collecting or providing news
  28. Renting of a hotel, inn, guest house, club, campsite, by whatever name called
  29. Serving of food or beverages by a restaurant, eating joint or a mess
  30. Serving of food or beverages by a canteen maintained in a factory
  31. Transportation of goods by rail or a vessel
  32. Goods transport agency
  33. Renting of Motor Vehicle for transportation of passengers and goods
  34. Transport of passengers
  35. Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public
  36. Services provided in relation to pubic services
  37. General insurance business
  38. Life insurance business
  39. Collection of contribution under Atal Pension Yojana (APY)
  40. The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India
  41. Services provided by an incubatee
  42. Service by an club/association/society to own members
  43. Services by the intermediaries
  44. Job Work
  45. Services by an organiser in respect of a business exhibition outside India
  46. Omitted w.e.f. 1.4.2015 - Public telephone services
  47. Slaughtering of animals
  48. Services provided by person located in a non- taxable territory
  49. Public Libraries
  50. Services by Employees' State Insurance Corporation
  51. Services by way of Transfer of a going concern
  52. Services by way of public conveniences
  53. Municipal services
  54. Services related to loading, unloading, packing, storage or warehousing of rice, cotton
  55. Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve
  56. Services provided by a tour operator to a foreign tourist
  57. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent
  58. Services provided in relation to Fruits and Vegetables
  59. Services provided by way of admission to museum, zoo etc.
  60. Services provided by way of exhibition of movie
  61. Service by way of right to admission to specified events
  62. Services provided by the government /local authority to the business entity
  63. Services provided by EPFO to specified persons
  64. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers
  65. Securities and Exchange Board of India (SEBI)
  66. National Centre for Cold Chain Development
  67. Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
  68. Services provided by Government or a local authority to another Government or local authority
  69. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate
  70. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-
  71. Fines or liquidated damages is payable to the Government or the local authority under contract
  72. Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law
  73. Assignment of right to use natural resources to an individual farmer for the purposes of agriculture
  74. Activity in relation to any function entrusted to a Panchayat
  75. Assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016
  76. Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16
  77. Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).