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Negative list of services (w.e.f. 1-7-2012)

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..... transport of goods or passengers; or (iv) 5 [any service] other than services covered under clauses (i) to (iii) above, provided to business entities; (b) services by the Reserve Bank of India; (c) services by a foreign diplomatic mission located in India; (d) services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 2 [***] testing; (ii) supply of farm labour; (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting .....

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..... s by way of- (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers; (o) service of transportation of passengers, with or without accompanied belongings, by- (i) 10 [***] (ii) railways in a class other than- (A) first class; or (B) an airconditioned coach; (iii) metro, monorail or tramway; (iv) inland waterways; (v) public transport, other than pre .....

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..... ay of June, 2015, before it was read as, (j) admission to entertainment events or access to amusement facilities; 9. Omitted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (l) services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 10. Omitted vide THE FINANCE ACT, 2016 w.e.f. 1st day of June, 2016 , before it was read as, (i) a stage carriage; 11. Omitted vide THE FINANCE ACT, 2016 w.e.f. 1s .....

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