| Ch. No. |
Topic |
| 1 |
Services provided to the United Nations or a specified international organization
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| |
| 2 |
Health care services
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| |
| 3 |
Services provided by Cord blood banks
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| |
| 4 |
Services provided by operators of the Common Bio-medical Waste Treatment Facility
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| |
| 5 |
Veterinary clinic services
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| |
| 6 |
Charitable activities
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| |
| 7 |
Renting of precincts of a religious place or conduct of any religious ceremony
|
| |
| 8 |
Services by a specified organisation in respect of a religious pilgrimage
|
| |
| 9 |
Advocate or Arbitral Tribunals' Services
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| |
| 10 |
Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs
|
| |
| 11 |
Training or coaching in recreational activities
|
| |
| 12 |
Educational services
|
| |
| 13 |
Services provided by specified education institutions by specified schemes
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| |
| 14 |
Specified educational programmes by Indian Institutes of Management
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| |
| 15 |
Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship
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| |
| 16 |
Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses
|
| |
| 17 |
Services provided to a recognised sports body
|
| |
| 18 |
Sponsorship of tournaments or championships
|
| |
| 19 |
Construction Services - Services provided to the Government or local authority
|
| |
| 20 |
Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority
|
| |
| 21 |
Specified Construction services
|
| |
| 22 |
Construction Services - Original works - Others
|
| |
| 23 |
Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract
|
| |
| 24 |
Copyright
|
| |
| 25 |
Services by a performing artist in folk or classical art forms
|
| |
| 26 |
Services by way of collecting or providing news
|
| |
| 27 |
Renting of a hotel, inn, guest house, club, campsite, by whatever name called
|
| |
| 28 |
Serving of food or beverages by a restaurant, eating joint or a mess
|
| |
| 29 |
Serving of food or beverages by a canteen maintained in a factory
|
| |
| 30 |
Transportation of goods by rail or a vessel
|
| |
| 31 |
Goods transport agency
|
| |
| 32 |
Renting of Motor Vehicle for transportation of passengers and goods
|
| |
| 33 |
Transport of passengers
|
| |
| 34 |
Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public
|
| |
| 35 |
Services provided in relation to pubic services
|
| |
| 36 |
General insurance business
|
| |
| 37 |
Life insurance business
|
| |
| 38 |
Collection of contribution under Atal Pension Yojana (APY)
|
| |
| 39 |
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
|
| |
| 40 |
Services provided by an incubatee
|
| |
| 41 |
Service by an club/association/society to own members
|
| |
| 42 |
Services by the intermediaries
|
| |
| 43 |
Job Work
|
| |
| 44 |
Services by an organiser in respect of a business exhibition outside India
|
| |
| 45 |
Omitted w.e.f. 1.4.2015 - Public telephone services
|
| |
| 46 |
Slaughtering of animals
|
| |
| 47 |
Services provided by person located in a non- taxable territory
|
| |
| 48 |
Public Libraries
|
| |
| 49 |
Services by Employees' State Insurance Corporation
|
| |
| 50 |
Services by way of Transfer of a going concern
|
| |
| 51 |
Services by way of public conveniences
|
| |
| 52 |
Municipal services
|
| |
| 53 |
Services related to loading, unloading, packing, storage or warehousing of rice, cotton
|
| |
| 54 |
Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve
|
| |
| 55 |
Services provided by a tour operator to a foreign tourist
|
| |
| 56 |
Services by operator of Common Effluent Treatment Plant by way of treatment of effluent
|
| |
| 57 |
Services provided in relation to Fruits and Vegetables
|
| |
| 58 |
Services provided by way of admission to museum, zoo etc.
|
| |
| 59 |
Services provided by way of exhibition of movie
|
| |
| 60 |
Service by way of right to admission to specified events
|
| |
| 61 |
Services provided by the government /local authority to the business entity
|
| |
| 62 |
Services provided by EPFO to specified persons
|
| |
| 63 |
Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers
|
| |
| 64 |
Securities and Exchange Board of India (SEBI)
|
| |
| 65 |
National Centre for Cold Chain Development
|
| |
| 66 |
Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
|
| |
| 67 |
Services provided by Government or a local authority to another Government or local authority
|
| |
| 68 |
Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate
|
| |
| 69 |
Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-
|
| |
| 70 |
Fines or liquidated damages is payable to the Government or the local authority under contract
|
| |
| 71 |
Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law
|
| |
| 72 |
Assignment of right to use natural resources to an individual farmer for the purposes of agriculture
|
| |
| 73 |
Activity in relation to any function entrusted to a Panchayat
|
| |
| 74 |
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
|
| |
| 75 |
Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16
|
| |
| 76 |
Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).
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