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Exempted Services
Home List Manuals Service Tax Manual Exempted Services

Exempted Services

Ch. No.

Topic

1

Services provided to the United Nations or a specified international organization

2

Health care services

3

Services provided by Cord blood banks

4

Services provided by operators of the Common Bio-medical Waste Treatment Facility

5

Veterinary clinic services

6

Charitable activities

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

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

14

Specified educational programmes by Indian Institutes of Management

15

Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship

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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