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Exempted Services
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Exempted Services

Ch. No.


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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