Exempted Services

Chapters / List

1. Services provided to the United Nations or a specified international organization

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2. Health care services

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3. Services provided by Cord blood banks

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4. Services provided by operators of the Common Bio-medical Waste Treatment Facility

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5. Veterinary clinic services

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6. Charitable activities

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7. Renting of precincts of a religious place or conduct of any religious ceremony

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8. Services by a specified organisation in respect of a religious pilgrimage

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9. Advocate or Arbitral Tribunals' Services

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10. Omitted w.e.f 11.7.2014 - Technical testing or analysis of newly developed drugs

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11. Training or coaching in recreational activities

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12. Educational services

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13. Services provided by specified education institutions by specified schemes

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14. Specified educational programmes by Indian Institutes of Management

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15. Assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development & Entrepreneurship

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16. Training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana for offering skill or vocational training courses

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17. Services provided to a recognised sports body

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18. Sponsorship of tournaments or championships

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19. Construction Services - Services provided to the Government or local authority

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20. Construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - Provided to Government, Local Authority or governmental authority

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21. Specified Construction services

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22. Construction Services - Original works - Others

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23. Construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract

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24. Copyright

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25. Services by a performing artist in folk or classical art forms

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26. Services by way of collecting or providing news

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27. Renting of a hotel, inn, guest house, club, campsite, by whatever name called

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28. Serving of food or beverages by a restaurant, eating joint or a mess

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29. Serving of food or beverages by a canteen maintained in a factory

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30. Transportation of goods by rail or a vessel

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31. Goods transport agency

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32. Renting of Motor Vehicle for transportation of passengers and goods

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33. Transport of passengers

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34. Omitted w.e.f. 1.4.2013 - Motor vehicle parking to general public

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35. Services provided in relation to pubic services

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36. General insurance business

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37. Life insurance business

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38. Collection of contribution under Atal Pension Yojana (APY)

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39. The services of life insurance business provided by way of annuity under the National Pension System (NPS) regulated by Pension Fund Regulatory and Development Authority (PFRDA) of India

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40. Services provided by an incubatee

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41. Service by an club/association/society to own members

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42. Services by the intermediaries

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43. Job Work

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44. Services by an organiser in respect of a business exhibition outside India

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45. Omitted w.e.f. 1.4.2015 - Public telephone services

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46. Slaughtering of animals

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47. Services provided by person located in a non- taxable territory

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48. Public Libraries

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49. Services by Employees' State Insurance Corporation

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50. Services by way of Transfer of a going concern

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51. Services by way of public conveniences

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52. Municipal services

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53. Services related to loading, unloading, packing, storage or warehousing of rice, cotton

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54. Services received by the Reserve Bank of India, from outside India in relation to foreign exchange reserve

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55. Services provided by a tour operator to a foreign tourist

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56. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent

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57. Services provided in relation to Fruits and Vegetables

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58. Services provided by way of admission to museum, zoo etc.

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59. Services provided by way of exhibition of movie

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60. Service by way of right to admission to specified events

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61. Services provided by the government /local authority to the business entity

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62. Services provided by EPFO to specified persons

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63. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers

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64. Securities and Exchange Board of India (SEBI)

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65. National Centre for Cold Chain Development

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66. Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

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67. Services provided by Government or a local authority to another Government or local authority

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68. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate

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69. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-

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70. Fines or liquidated damages is payable to the Government or the local authority under contract

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71. Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law

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72. Assignment of right to use natural resources to an individual farmer for the purposes of agriculture

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73. Activity in relation to any function entrusted to a Panchayat

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74. Assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016

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75. Allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16

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76. Duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).

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