Exhibits - Negative List of services

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..... xpress parcel post, life insurance, and agency services provided to a person other than Government; ( 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; or ( iv ) support services, other than services covered under clauses ( i ) to ( iii ) above, provided to business entities. ( b .....

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..... nery or vacant land with or without a structure incidental to its use; ( v ) loading, unloading, packing, storage or warehousing of agricultural produce; ( vi ) agricultural extension services; ( vii ) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. ( e ) Trading of goods. .....

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..... . ( m ) Services by way of renting of residential dwelling for use as residence; ( n ) Services by way of - ( i ) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; ( ii ) inter-se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers; ( o .....

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