Description of Services

(3)

Services by an entity registered under section 12AA ³⁹[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Pure services (excluding works contract service or other composite supplies involving supply of any  goods) provided to the Central Government, State Government or Union territory or local authority ⁴²[or a Governmental authority] by way of any activity in relation to any function entrusted to a Panchayat under article  243G  of  the  Constitution  or    in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority ⁴²[or a Governmental authority or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Services provided to a Governmental

Authority by way of - (a) water supply;

2. public health;  
3. sanitation conservancy;  
4. solid waste management; and  

slum improvement and upgradation.

Services by ²⁰[Central Government, State Government, Union territory, local authority or] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

Services by a ⁶[²⁰[Central Government, State Government, Union territory, local authority or] governmental authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

Services by the Central Government, State Government, Union territory or local authority excluding the following services—

a.      services by the Department of Posts ⁴⁸[“and the Ministry of Railways (Indian Railways)”] by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

b.     services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

c.      ) transport of goods or passengers; or

d.     any service, other than services covered under entries (a) to (c) above, provided to business entities.

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to ³⁴[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

a.      services,-

i.       by the Department of Posts ⁴⁸[“and the Ministry of Railways (Indian Railways)” by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

ii.     in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

iii.  of transport of goods or passengers; and (b) services by way of renting of immovable property.

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

i.       by the Department of Posts ⁴⁸[“and the Ministry of Railways (Indian Railways)”] by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

ii.     in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

iii.  of transport of goods or passengers.

Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:

Provided that nothing contained in this entry shall apply to-

(i) services by the Department  of Posts ⁴⁸[“and the Ministry of Railways (Indian Railways)”]by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

ii.     services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

iii.  transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.

Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India ³⁹[whenever rescheduled].

Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).

Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA ³⁹[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.

Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

¹⁰[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.]

Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.

Services by way of renting of residential dwelling for use as residence.

⁴⁴[Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –

i. the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

ii. such renting is on his own account and not that of the proprietorship concern.]

Services by a person by way of-

a.      conduct of any religious ceremony;

b.     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 ³⁹[or 12AB] 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 (23BBA) of section 10 of the said Income-tax Act:

Provided that nothing contained in    entry (b) of this exemption shall apply to,-

i.       renting of rooms where charges are one thousand rupees or more per day;

ii.     renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees  or more per day;

iii.  renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having ²²[“value of supply”] of a unit of accommodation below ³²[or equal to] one thousand rupees per day or equivalent.

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;

b.     non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

c.      stage carriage other than air- conditioned stage carriage.

⁴³[Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).]

Services provided to the Central 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:

Provided that nothing contained in this entry shall apply on or  after the expiry of a period of ¹⁴[three year] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Service of transportation of passengers, with or without accompanied belongings, by—

a.      ) railways in a class other than—

i.       first class; or

ii.     an air-conditioned coach;

b.     metro, monorail or tramway;

c.      ) inland waterways;

d.     public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

e.      metered cabs or auto rickshaws (including e-rickshaws).

⁴³[Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).]

Services by way of transportation of goods-

a.      by road except the services of—

i.       a goods transportation agency;

ii.     a courier agency;

b.     by inland waterways.

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.

⁴⁷[Satellite launch services]

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

a.      relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

b.     defence or military equipments;

c.      newspaper or magazines registered with the Registrar of Newspapers;

d.     railway equipments or materials;

e.      ) agricultural produce;

f.       milk, salt and food grain including flours, pulses and rice; and

(g) organic manure.

Services provided by a goods transport agency, by way of transport in a goods carriage of -

a.      ) agricultural produce;

b.     goods, where consideration 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 consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

d.     milk, salt and food grain including flour, pulses and rice;

e.      ) organic manure;

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.

Services provided by a goods transport agency to an unregistered person, including an unregistered casual

taxable person, other than the following recipients, namely: -

(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any Co-operative Society established by or under any law for the time being in force; or

(d) any body corporate established, by or under any law for the time being in force; or

(e) any partnership firm whether registered or not under any law including association of persons;

(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies,

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

Services by way of giving on hire –

a.      to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

³⁰[aa. to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.]

b.     to a goods transport agency, a means of transportation of goods.

¹³[c. motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.]

Service by way of access to a road or a bridge on payment of toll charges.

Service by way of access to a road or a bridge on payment of annuity.

Services by way of loading, unloading, packing, storage or warehousing of rice.

Services by way of warehousing of minor forest produce.

Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.

Transmission or distribution of electricity by an electricity transmission or distribution utility.

Services by the Reserve Bank of India.

Services by way of—

(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount

(other than interest involved in credit card services);

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).

Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development  Authority Act,  2013 (23 of 2013).

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.

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.

Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).

Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).

Services provided by the Securities and Exchange Board of India 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.

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.

Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the ²⁵[banking companies and] financial institutions.

Services of general insurance business provided under following schemes –

a.      Hut Insurance Scheme;

b.     Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);

c.      ) Scheme for Insurance of Tribals;

d.     Janata Personal Accident Policy and Gramin Accident Policy;

e.      Group Personal Accident Policy for Self-Employed Women;

f.       Agricultural Pumpset and Failed Well Insurance;

g.     premia collected on export credit insurance;

h.     ²[Restructured Weather Based Crop Insurance Scheme (RWCIS)] approved by the Government of India and implemented by the Ministry of Agriculture;

(i) Jan Arogya Bima Policy;

j.       ³[Pradhan Mantri Fasal BimaYojana (PMFBY)];

k.     Pilot Scheme on Seed Crop Insurance;

l.       Central Sector Scheme on Cattle Insurance;

m.  Universal Health Insurance Scheme;

n.     Rashtriya Swasthya Bima Yojana;

o.     Coconut Palm Insurance Scheme;

p.     Pradhan Mantri Suraksha BimaYojna;

q.     Niramaya Health Insurance Scheme implemented by the 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).

³²[r. Bangla Shasya Bima]

Services of life insurance business provided under following schemes-

a.      Janashree Bima Yojana;

b.     Aam Aadmi Bima Yojana;

c.      Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;

d.     Varishtha Pension BimaYojana;

e.      Pradhan Mantri Jeevan JyotiBimaYojana;

f.       ) Pradhan Mantri Jan DhanYogana;

g.     Pradhan Mantri Vaya Vandan Yojana.

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 ²¹[or 40].

Services by way of collection of contribution under the Atal Pension Yojana.

Services by way of collection of contribution under any pension scheme of the State Governments.

Services by the following persons in respective capacities –

a.      business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

b.     any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or

c.      business facilitator or a business correspondent to an insurance company in a rural area.

Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).

Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-

(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or

(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or

(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or

(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

⁸[Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having ³⁵[20] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.]

²⁴[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have ³⁵[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.]

Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the  competent authority or after its first occupation, whichever is earlier.

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project )

Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation,

whichever is earlier.

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project).

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.

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 elapsed from the date of entering into an agreement as an incubatee.

Services provided by-

a.      an arbitral tribunal  to –

i.       any person other than a business entity; or

ii.     a business entity with an aggregate turnover up to ³¹[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];

¹³[iii. the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]

b.     a partnership firm of advocates or an individual as an advocate other than a senior advocate, 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 an aggregate turnover up to ³¹[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];

¹³[(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]

c.      a senior advocate by way of legal services to-

i.       any person other than a business entity; or

ii.     a business entity with an aggregate turnover up to ³¹[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].

¹³[iii. the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]

Services by a veterinary clinic in relation to health care of animals or birds.

Services provided by the Central Government, State Government, Union territory or 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, including fire license, required under any law for the time being in force.

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National      Science      and    Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

Services of public libraries by way of lending of books, publications  or any other knowledge-enhancing content or material.

Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.

Services by an organiser to any person in respect of a business exhibition held outside India.

Services by way of sponsorship of sporting events organised -

a.      by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;

b.     by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

c.      by the Central Civil Services Cultural and Sports Board;

d.     as part of national games, by the Indian Olympic Association; or

e.      under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

Services by way of fumigation in a warehouse of agricultural produce.

Services  relating  to  cultivation  of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

a.      agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

b.     supply of farm labour;

c.      processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

d.     renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

e.      ) loading, unloading, packing, storage or warehousing of agricultural produce;

f.       agricultural extension services;

g.     services by any Agricultural Produce Marketing Committee or Board  or services provided by a commission agent for sale or purchase of agricultural produce.

¹³[h. services by way of fumigation in a warehouse of agricultural produce.]

Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

Services by way of artificial insemination of livestock (other than horses).

Services by way of slaughtering of animals.

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.

Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.

Services by a foreign diplomatic mission located in India.

Services by a specified organisation in respect of a religious pilgrimage facilitated by ¹⁶[the Ministry of External Affairs,] the Government of India, under bilateral arrangement.

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States

Services provided by the Central Government, State Government, Union territory or 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 Central Government, State Government, Union territory or local authority under such contract.

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment  of  right  to  use  any   natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st   April, 2016:

Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.

Services provided by the Central Government, State Government, Union territory 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.

Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.

Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.

Services provided -

1. by  an  educational institution to its students, faculty and staff;

¹³[aa. by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]

b.     to an educational institution, by way of,-

i.       transportation of students, faculty and staff;

ii.     catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;

iii.  security or cleaning or house- keeping services performed in such educational institution;

iv.  services relating to admission to, or conduct of examination by, such institution; ¹⁶[upto higher secondary:]

Provided that nothing contained in ¹⁷[sub-items (i), (ii) and (iii) of item (b)] 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.

¹³[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent; or

(ii) education as a part of an approved vocational education course.]

¹³[v. supply of online educational journals or periodicals:]

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 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 the Indian Institute of Management;

b.     fellow programme in Management;

c.      five year integrated programme in Management.

Services provided to a recognised sports body by-

a.      an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;

b.     another recognised sports body.

Any services provided by, _

a.      the National Skill Development Corporation set up by the Government of India;

b.     a Sector Skill Council approved by the National Skill Development Corporation;

c.      an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

d.     a training partner approved by the National Skill Development Corporation or the Sector Skill Council,

in relation to-

i.       the National Skill Development Programme implemented by the National Skill Development Corporation; or

ii.     a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

iii.  any other Scheme implemented by the       National       Skill      Development Corporation.

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.

Services provided to the Central Government, State Government, Union territory administration under any training programme for which ³⁹[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.

Services provided by the  cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.

Services by way of-

a.      health care services by a clinical establishment, an authorised medical practitioner or para-medics;

b.     services provided by way of transportation of a patient in an ambulance, other than those specified    in (a) above.

Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA ³⁹[or 12AB] of the Income-tax Act, 1961 (43 of 1961).

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.

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

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 Goods and service Tax; or

c.      up to an amount of ¹⁸[seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use  of its members in a housing society or a residential complex.

Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-

(i) activities relating to the welfare of industrial or agricultural labour or farmers; or

(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,

to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs. 1000/-) per member per year.

Services by an artist by way of a performance in folk or classical art forms of-

a.      music, or

b.     dance, or

c.     theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force

Services by way of training or coaching in recreational activities relating to-

a.      arts or culture, or

b.     sports by charitable entities registered under section 12AA ³⁹[or 12AB] of the Income-tax Act.

¹⁹[Services by way of right to admission to-

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;

(c) recognised sporting event;

(d) Planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.]

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020.

Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022