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TMI BlogMega exemption notificationX X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;] 18[2A. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;] 20[2B. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto; ] 3. Services by a veterinary clinic in relation to health care of animals or birds; 4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities; 5. Services by a person by way of- 83[ (a) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent; ] 14[ 9A. Any services provided by, _ (i) the National Skill Development Corporation set up by the Government of India; (ii) a Sector Skill Council approved by the National Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation.] 61[9B. Services provided by the Indian Institutes of Management, as per the guidelines of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) 38[omitted] (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) 38[omitted] 63[12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause (44) of section 65 B of the said Act; under a contract which had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under: (i) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government. ] (d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or (e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages; 67[14A. Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015: provided further that nothing contained in this entry shall apply on or after the 1st April, 2020;] 4[15. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; 42[(d) milk, salt and food grain including flours, pulses and rice; ] 25[(e) chemical fertilizer, organic manure and oil cakes; ] (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments;] 26[(i) cotton, ginned or baled.] 22. Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; or (o) Coconut Palm Insurance Scheme; 52[(p) Pradhan Mantri Suraksha Bima Yojna;] 71[(q) Niramaya‟ Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)."; ] 2[26A. Services of life insurance business provided under following schemes - (a) Janashree Bima Yojana (JBY); or (b) Aam Aadmi Bima Yojana (AABY);.] 29[(c) life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees.] 43[(d) Varishtha Pension Bima Yojana;] 53[(e) Pradha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its rural area branch. ] (ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); (gb) business facilitator or a business correspondent to an insurance company in a rural area; or] (h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt; 94[30. Services by way of carrying out,- (i) any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption; or (ii) any intermediate production process as job work not amounting to manufacture or production in relation to - (a) agriculture, printing or textile processing; (b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act, 1985 (5 of 1986); (c) any goods excluding alcoholic liquors for human consumption, on which appropriate duty is payable by the principal manufacturer; or (d) processes of electroplating, zinc plating, anod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or warehousing of rice, cotton, ginned or baled; 41. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves; 42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.] 47[43. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent; 44. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; 45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; 46. Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members; ] 48[47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; (ii) recognised sporting event; (iii) award function, concert, pageant, musical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994: Provided further that in case where continuous supply of service, as defined in clause (c) of rule 2 of the Point of Taxation Rules, 2011, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed Rs. 5000/- in a financial year; 57. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; 58. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force; 59. Services provided by Government or a local authority by way of assignment of right to use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;] (c) "arbitral tribunal" has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (d) "authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (e) "authorised person" means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange; (f) 31[***] (g) "banking comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; (c) prisoners; or (d) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; 12[***] (v) 13[***] (l) "commodity exchange" means an association as defined in section 2 (j) and recognized under section 6 of the Forward Contracts (Regulation) Act,1952 (74 of 1952); (m) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (n)"declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (o) "distributor or selling agent" has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (x)"life insurance business" has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); 33[(xa) "life micro-insurance product" shall have the meaning assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; ] 49[(xaa) "national park' has the meaning assigned to it in the clause (21) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);] 85[ (xab) "online information and database access or retrieval services" has the same meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 of the Service Tax Rules, 1994; ] (y) "original works" means has the meaning assigned to it in Rule 2A of the Service Tax (Determination of Value) Rules, 2006; 95[ (ya) "process amounting to manufacture or production of goods" means a process on which duties of excise are leviable under section 3 of the Central Excise Act, 1944 (1 of 1944), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zf) "specified international organization" means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply; 36[(zfa) "specified organisation" shall mean,- (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);] (zg)"state transport undertaking" has the meaning assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zh)"sub-broker" has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992; 51[(zi) "tiger reserve" has the meaning assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zj) "trade union" has the meaning assigned to it in cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1.4.2013, before it was read as, "21. Services provided by a goods transport agency by way of transportation of - (a) fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage; (b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or (c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;" 10. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "24. Services by way of vehicle parking to general public excluding leasing of space to an entity for providing such parking facility;" 11. Substituted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "a vessel or an aircraft" 12. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "or" 13. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, "18. Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;" 24. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, " (j) chemical fertilizer and oilcakes;" 25. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, " (e) chemical fertilizer and oilcakes;" 26. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 27. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, "(b) a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or" 28. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, " (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, "2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;" 38. Item (a), (c) and (f) shall be omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, " (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; (f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act;" 39. Omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, "an airport, port or" 40. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, "16. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent to a banking company or an insurance company, in a rural area; or" 56. Inserted vide Not. 20/2015-Service Tax - Dated 21-10-2015 57. Substituted vide Not. 20/2015-Service Tax - Dated 21-10-2015, before it was read as, "religion or spirituality" 58. Inserted vide Not. 07/2016 - Dated 18-2-2016, w.e.f. 1st April, 2016 60. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016, before it was read as, (b) an individual as an advocate or a partnership firm of advocates by way of legal services to,- (i) an advocate or partnership firm of advocates providing legal services ; (ii) any person other than a business entity; or (iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or (c) a person represented on an arbitral tribunal to an arbitral tribunal; 61. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 62. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016. 85. Inserted vide Not. 47/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016. 86. Inserted vide Not. 52/2016 - Dated 8-12-2016, 87. Substituted vide Not. 1/2017 - Dated 12-1-2017, before it was read as, " 55[(g) business facilitator or a business correspondent to a banking company with respect to a Basic Savings Bank Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company's rural area branch, by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding;" 88. Substituted vide Not. 1/2017 - Dated 12-1-2017, w.e.f. 22nd day of January, 2017, before it was read as, " 84[ Provided that the exemption shall not apply to online information and database access or retrieval services received by persons specified in clause (a) ; ]" 89. Corrigendum,notification F. No. 354/42/2016-TRU - Dated 18-1-2017. before it was read as, "customs station of clearance in India" 90. Substituted vide Not. 5/2017 - Dated 30-1-2017, before it was read as, "clause (a)" 91. Omitted vide Not. 7/2017 - Dated 2-2-2017, w.e.f. 2nd of Februa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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