TMI BlogActivities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable personX X X X Extracts X X X X X X X X Extracts X X X X ..... y shall not be regarded as a taxable person (Indicative List) 1. Services provided by a Government or local authority to another Government or local authority excluding the following services: (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services; (ii) services in relation to an aircraft or a vessel , inside or outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Services provided by Government towards- (i) diplomatic or consular activities; (ii) citizenship, naturalization and aliens; (iii) admission into , and emigration and expulsion from India; (iv) currency , coinage and legal tender , foreign exchange; (v) trade and commerce with foreign countries , import and export across customs frontiers , interstate trade and commerce; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h natural resource: Explanation.- Periodic payment required to be made not exempt. 7. 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 or export of cargo on payment of Merchant Overtime Charges (MOT). 8. Services provided by Government or a local authority by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 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. 3. Education services means services by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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