TMI BlogMega exemption notificationX X X X Extracts X X X X X X X X Extracts X X X X ..... dical practitioner or para-medics; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional 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 Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, - (a) two year full time 91 [residential] Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management.] 62 [9C. services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antly 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 been entered into prior to the 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that nothing contained in this entry shall apply on or after the 1st April, 2020;] 13. Services provided by way ofconstruction , erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; 64 [(ba) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation‟under the Housing for All (Urban) Mission/Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment 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. Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,- (a) covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical or artistic works; or (b) of cinematograph films for exhibition in a cinema hall or cinema theatre;] 40 [16. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than 68 [one lakh and fifty thousand rupees]: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.] 17. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; 23 [18. Services by a hotel, inn, guest house, club or campsite, by whatever name called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of goods; 23. Transport of passengers, with or without accompanied belongings, by - (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; 27 [(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or ] 69 [(bb) stage carriage other than air-conditioned stage carriage;] (c) 70 [***] 92 [ 23A. Services provided to the Government by way of transport of passengers, with or without accompanied belongings, by air, embarking from or terminating at a Regional Connectivity Scheme Airport, against consideration in the form of Viability Gap Funding (VGF): Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the Regional Connectivity Scheme Airport as notified by the Ministry of Civil Aviation. ] 24. 10 [***] 25. Services provided to Government, a local authority or a governmental authority by way of - 28 [(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013);] 93 [ 26D. Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government; ] 27. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not been elapsed from the date of entering into an agreement as an incubatee; 28. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution - (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of service tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry by - (a) Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory; 88 [Provided that the exemption shall not apply to (i) online information and database access or retrieval services received by persons specified in 90 [clause (a) or clause (b)]; or (ii) services by way of transportation of goods by a vessel from a place outside India up to the 89 [ customs station of clearance in India received by persons specified in clause (c) ] ] 35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material; 36. Services by Employees State Insurance Corporation to persons governed under the Employees Insurance Act, 1948 (34 of 1948); 37. Services by way of transfer of a going concern, as a whole or an independent part thereof; 38. Services by way of public con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 952 (19 of 1952); 50. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999); 51. Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market; 52. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold chain knowledge dissemination; ] 74 [ 53. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. ] 79 [ 54. Services provided by Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994 ; 55. Services provided by Government or a local autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April, 2016 ] on payment of licence fee or spectrum user charges, as the case may be; 63. Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT). ] 86 [ 64. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. - For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.] 2. Definitions. - For the purpose of this notification, unless the context otherwise requires, - (a) Advocate has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961); (b) appropriate duty means duty payable on manufacture or production under a Central Act or a State Act, but shall not include Nil rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (k) charitable activities means activities relating to - (i) public health by way of - (a) care or counseling of- (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (b) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of 57 [religion, spirituality or yoga]; (iii) advancement of educational programmes or skill development relating to,- (a) abandoned, orphaned or homeless children; (b) physically or mentally abused and traumatized persons; (c) prisoners; or (d) persons over the age of 65 years residing in a rural area; (iv) preservatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (u) incubatee means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products; (v) insurance company means a company carrying on life insurance business or general insurance business; (w) legal service means 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnised sports body where the participating team or individual represent any district, state, zone or country; (ii) covered under entry 11.] (zb) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zc) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zd) rural area means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; 77 [(zdd) senior advocate‟ has the meaning assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);] (ze) single residential unit means a self-contained 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Notification no. 3/2013 - ST dated 1.3.2013 , w.e.f. 1.4.2013, before it was read as, 19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages; 6. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013 , w.e.f. 1.4.2013, before it was read as, (a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) ; 7. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013 , w.e.f. 1.4.2013, before it was read as, (d) postal mail or mail bags; 8. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013 , w.e.f. 1.4.2013, before it was read as, (e) household effects; 9. Substituted vide Notification no. 3/2013 - ST dated 1.3.2013 , w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnmental authority means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution; 18. Inserted vide Notification No. 04/2014 - Service Tax New Delhi,dated February 17, 2014. 19. Inserted vide Notification No. 04/2014 - Service Tax New Delhi,dated February 17, 2014. 20. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 21. Omitted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 , before it was read as, Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India; 22. Substituted vide Notification No.06/2014 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auxiliary educational services means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge - enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution; 32. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 33. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 34. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 , before it was read as, (za) recognized sports body means - (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edible oil, excluding alcoholic beverages; or 42. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, (d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; 43. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015 44. Items (c), (d) and (e) omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, (c) mutual fund agent to a mutual fund or asset management company; (d) distributor to a mutual fund or asset management company; (e) selling or marketing agent of lottery tickets to a distributer or a selling agent; 45. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, any goods 46. Omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, 32. Services by way of making telephone calls from - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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.e.f. 1st of April, 2016 63. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. w.e.f. 1st March, 2016 64. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. w.e.f. 1st March, 2016 65. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 , before it was read as, (a) 39 [omitted] railways, including monorail or metro; 66. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 67. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 68. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 , before it was read as, one lakh rupees 69. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 February, 2017 before it was read as, residential 92. Inserted vide Not. 7/2017 - Dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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