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  3. Exemption under N/N. 25/2012-ST...

Exemption under N/N. 25/2012-ST

Posted Date : 17-Nov-2014 , 04:44:45 pm | Posted By CASANSAAR print Print

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0:00
0:00
Serial
No		 Service Service Provider Service Receiver
1 Any service Any person
  1. United Nations
  2. Specified International Organization e.g. WTO
 
2 Health care Service  i.e. Diagnosis/treatment
/Care/Ambulance/hair transplant/plastic surgery.
  1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
  2. Medical practitioner i.e. Doctor.
  3. Paramedics i.e. Nursing Staff.
 		 Any person
2A
  1. Preservation of stem cells i.e. Storage of blood.
  2. Any other service i.e. Bifurcation of blood.
 		 Core blood bank. Any person
   2B Common Bio-medical Waste Treatment Facility i.e. treatment or disposal of bio-medical waste/processes incidental.
 		 Operator. Clinical establishment.
    3 Health care of animals or birds. Veterinary clinic.
 		 Any person
    4 Charitable activities i.e.
  1. Public health by way of-
  1. Care and counseling of*
  2. Public awareness of prevention health, family planning, prevention of HIV infection.
  1. Advancement of religion or spirituality.
  2. Advancement of educational programmer /skill development #
  3. Preservation of environment including watershed, forests and wildlife.
 An entity registered under section 12 AA of the IT Act,1961.
  1. (i)  Care and counseling of*
  1. Terminally ill persons with physical/mental disability.
  2. Persons afflicted with HIV.
  3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.
  1. Advancement of educational programmer /skill development to #
  1. Abandoned/orphaned/homeless children.
  2. Physically/mentally abused and traumatized persons.
  3. Prisoners.
  4. Persons over the age of 65 years residing in a rural area.
 
    5
  1. Renting of precincts of a Religious Place.
  2. Any religious ceremony.
 Any person Any person
   5A Tour facilitated by the MEA of government of India. Specified Organization i.e. Kumaon Mandal vikas Nigam Ltd. (Undertaking of Uttarakhand govt.) or Committee/State committee. Religious pilgrimage.
 
 
 
Serial
No		 Service Service Provider Service Receiver
    6. Legal Services.
  1. Arbitral Tribunal.
  2. Individual as an Advocate or a partnership firm of advocates.
  3. Person represented on an arbitral tribunal.
 
  1. (i) Any person other than a Business entity. (ii) Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  2. (i) an Advocate or a partnership firm of advocates. (ii) Any person other than a Business entity. (iii)  Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  3. An arbitral tribunal. 
 
 
    7. DELETED
 
    8. Training or coaching in recreation activities related to Arts/Culture/Sports. Any Person Any Person
 
 
 
    9. Any service Educational institution Students/Faculty/Staff of educational institution
  1. Transportation of students/faculty/staff.
  2. Catering including mid-day meals scheme sponsored by the government.
  3. Security/Cleaning/House-keeping in educational institution.
  4. Related to admission to educational institution or conduct of examination by educational institution.
 Any Person Educational institution means any institution providing -
  1. Pre-education and education up to higher secondary school.
  2. Education as a part of a curriculum for obtaining a qualification recognized by Indian law.
  3. Education as a part of an approved vocational education course.
 
  9A Any Service
  1. National skill Development Corporation (NSDC).
  2. Sector skill council (SSC) approved by NSDC.
  3. Assessment agency approved by NSDC/SSC.
  4. Training partner by NSDC/SSC.
 		 Any person
   10.
  1. Participation in a tournament/championship organized by RSB.
  2. Any service
 
  1. An individual as a player/
  2.  
  3. RSB
 Recognized Sport Body (RSB).
 
 
Serial
No		 Service Service Provider Service Receiver
  11.
  1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
  2. Sponsorship of sporting events.
  3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)
 
 
  1. National sport federation or its affiliated federations.
  2. Association of Indian universities, Inter-university sports board, School games federation of India, All India sports council for the deaf, Paralympics committee of India, Special Olympics Bharat, Central civil service cultural and sports board.
  3. Any person
 Any person
  12. Construction/erection/commissioning/installation/completion/fitting out repair/maintenance/renovation/alteration of-
  1. Civil structure or any other original works meant predominantly for use other than for commerce, industry, any other Business or profession.
  2. Historical monument, archaeological site or remains of national importance, archaeological excavation, antiquity specified under Ancient monuments and archaeological sites and remains act, 1958.
  3. Structure meant predominantly for use as an education/clinical/art of cultural establishment.
  4. Canal/dam/other irrigation works.
  5. Pipeline, conduit, plant for Water supply, Water treatment, sewerage treatment/disposal.
  6. Residential complex predominantly meant for govt. use or the use of their employees or other persons specified in the explanation 1 to clause 44 section 65B of the said act.
 		 Any person
 		 Govt./Local Authority/Govt. authority.
   13. Construction/erection/commissioning/installation/completion/fitting out repair/maintenance/renovation/alteration of-
  1. Road/Bridge/Tunnel/Terminal for road transportation for use by general public.
  2. Civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru national urban renewal mission or Rajiv Awaas Yojna.
  3. Building owned by entity registered u/s-12AA of IT Act, 1961 and meant predominantly for religious use by general public.
  4. Pollution control or effluent treatment plant except located as a part of a factory.
  5. Structure meant for funeral, burial or cremation of deceased.
 
 		 Any person
 
 
 
 
 		 Any person
Serial
No		 Service Service Provider Service Receiver
14. Construction/erection/commissioning/installation original works (no Repair & maintenance) permitting to-
  1. An airport, port, railways including monorail or metro.
  2. Single residential unit otherwise as a part of a residential complex.
  3. Low-cost houses up to a carpet area of 60 square meters per house in a housing project “Under the scheme of Affordable Housing in partnership”.
  4. Post-harvest storage infrastructure for agriculture produce including a cold storage for such purchases.
  5. Mechanized food grain handling system, machinery or equipment for unit processing agriculture produce as food stuff excluding alcoholic beverages.
 
 		 Any person Any person
15. Temporary transfer or permitting the use or enjoyment of a copyright of-
  1. Original literary, dramatic, musical or artistic works covered u/s-13 of Copyright Act,1957.
  2. Cinematographic films for exhibition in a cinema hall or cinema theatre.
 		 Any person
 
 
 
 
 		 Any person
16. Performance of Folk/Classical art in form of
  1. Music
  2. Dance
  3. Theatre
 		 Any artist. Any person
17. Collecting/Providing News
 		 Independent journalist/PTI/UNI Any person
18. Service for residential and lodging purposes having declared tariff of a unit of accommodation below Rs. 1,000 or equivalent to Rs. 1,000.
 		 Hotel/inn/guest house/club/campsite Any person
19. Serving of food or beverages. Restaurant/Eating joint/Mess other than those having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year. Any person
19A. Serving of food or beverages.
  • covered under Factory Act, 1948 having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year.
 Any person
Serial
No		 Service Service Provider Service Receiver
20. Transportation by Rail or vessel from one port in India to another of following goods-
  1. Relief material
  2. Defence/military equipment
  3. Newspaper/magazines registered with Registrar of Newspaper
  4. Railway equipment/material
  5. Agriculture produce
  6. Foodstuff
  7. Chemical fertilizer/organic manure/oil cakes
  8. Cotton/Ginned/Baled
 Any person Any person
21. Transportation of goods by GTA of following goods-
  1. Relief material
  2. Defence/military equipment
  3. Newspaper/magazines registered with Registrar of Newspaper
  4. Agriculture produce
  5. Foodstuff
  6. Chemical fertilizer/organic manure/oil cakes
  7. Cotton/Ginned/Baled
  8. Consignment transported in a single carriage does not exceed Rs. 1,500/-
  9. All goods for a single consignee does not exceed Rs. 750/-
 Any person Any person
 
22. 1. Hiring of a motor vehicle meant to carry more than 12 passengers.
2. Hiring of any vehicle for transportation of goods.		 Any Person
  1. State transport undertaking e.g. DTC.
  2. GTA.
23. Transport of passengers-
  1. By air, embarking/termination in an airport located in the state of Arunachal Pradesh/ Assam/Manipur/Meghalaya/Mizoram/
Nagaland/Sikkim/Tripura/Baghdogra in West Bengal.
  1. Non-airconditioned contract carriage other than radio taxi/tourism/conducted tour/charter (special bus).
  2. Ropeway/Cable car/Aerial tramway.
 Any person Any person
 
24. DELETED
25. 1. Water supply/Public health/Sanitation conservancy/solid waste management/slum improvement & up-gradation.
2. R&M of vessel		 Any person Govt./Local authority/
governmental authority.
26. Service of General Insurance Business under  Hut Insurance scheme/scheme for insurance of tribals/Jan Arogya Bima policy etc. Any person Any person
26A. Service of Life Insurance Business under following schemes:
  1. Janashree Bima Yojna(JBY)
  2. Aam Aadmi Bima Yojna(AABY)
  3. Life micro-insurance product having maximum amount of cover of Rs. 50,000/-.
 Any person
 
 
 
 
 		 Any person
Serial
No		 Service Service Provider Service Receiver
27. Any Service An Incubatee up to a total Business turnover of Rs. 50 lakhs in a financial year subject to the following conditions-
  1. Total Business turnover had not exceeded Rs. 50 lakh during the preceding F/Y.
  2. Period of three years has not lapsed from the date of entering into an agreement as an incubate.
 Any person
28. Reimbursement of charges/share of contribution-
  1. As a trade union.
  2. For the provision of carrying out any activity which is exempt from the levy of ST.
  3. Upto an amount of Rs. 5,000/- per month per member for sourcing of goods and services from a third person for the common use of its members in a housing society or a residential complex.
 Unincorporated body or Non-profit entity registered under any law   Members of Unincorporated body or Non-profit entity.
29. Services by the service provider in their respective capacities i.e. service provided by intermediate person.
  1. Sub-broker/authorized person.
  2. Authorized person.
  3. Mutual fund agent/Distributor
  4. Selling or marketing agent of lottery tickets.
  5. Selling agent or distributor of SIM cards/recharge coupon vouchers.
  6. Business facilitator or Business correspondent.
  7. Sub-contractor providing service of works contract.
  1. Stock broker
  2. Member of a commodity exchange. 
  3. Mutual fund/asset management co.
  4. Selling or marketing agent.
  5. Telecommunication co.
  6. Banking Co./Insurance co, in a rural area.
  7. Another contractor who providing works contract service which are exempt.
30. Carrying out an intermediate production process as job-work in relation to-
  1. Agriculture, printing, textile processing.
  2. Cut and polished diamonds and gemstones or plain or studded jewellery of gold and other precious metals.
  3. Any goods on which appropriate duty is payable by the principal manufacturer (i.e. dutiable goods).
  4. Processes of electro-plating, zinc plating, powder coating, anodizing, heat treatment, painting including spray painting during the course of manufacture of parts of cycles or sewing machine upto an aggregate value of taxable service of the specified processes of Rs.150 lakhs in a F/Y subject to the condition that such aggregate value had not exceed Rs. 150 lakhs during the preceding F/Y.
 Any person Any person
Serial
No		 Service Service Provider Service Receiver
31. Business Exhibition held outside India Any person Any person
32. Telephone calls 
  1. Departmentally run public telephones.
  2. Guaranteed public telephones operating only for local calls.
  3. Free telephone at airport and hospitals where no bills are being issued.
 Any person
33. Slaughtering of animals Any person Any person
34. 1. Any purpose other than commerce, industry, any other Business or profession.
2. Charitable activities.
3. Any service.		 Person located in a non-taxable territory.
  1. Govt., local territory, govt. authority or an individual.
  2. Entity registered u/s 12AA of IT Act,1961.
  3. Person located in a Non-taxable territory.
35. Lending of books, publications or any other knowledge-enhancing content or material. Public Libraries. Any person.
36. Any services Employee’s State Insurance Corp. Person under Employee’s Insurance Act,1948.
37. Transfer of going concern (business) as a whole or an independent part. Any person Any person
38. Public conveniences such as facilities of bathroom, washrooms, lavatories, urinal, toilets. Any person Any person.
39. Any activities in relation to any function entrusted to a municipality. Any person Government authority.
40. Loading, unloading, packing, storage, warehousing of Rice, cotton, ginned, baled. Any person Any person.
41. Management of foreign exchange reserves. Person located outside India RBI
42. Tour conducted wholly outside India. Tour operator Foreign tourist

Serial
No		 Service Service Provider Service Receiver
1 Any service Any person
  1. United Nations
  2. Specified International Organization e.g. WTO
 
2 Health care Service  i.e. Diagnosis/treatment
/Care/Ambulance/hair transplant/plastic surgery.
  1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
  2. Medical practitioner i.e. Doctor.
  3. Paramedics i.e. Nursing Staff.
 		 Any person
2A
  1. Preservation of stem cells i.e. Storage of blood.
  2. Any other service i.e. Bifurcation of blood.
 		 Core blood bank. Any person
   2B Common Bio-medical Waste Treatment Facility i.e. treatment or disposal of bio-medical waste/processes incidental.
 		 Operator. Clinical establishment.
    3 Health care of animals or birds. Veterinary clinic.
 		 Any person
    4 Charitable activities i.e.
  1. Public health by way of-
  1. Care and counseling of*
  2. Public awareness of prevention health, family planning, prevention of HIV infection.
  1. Advancement of religion or spirituality.
  2. Advancement of educational programmer /skill development #
  3. Preservation of environment including watershed, forests and wildlife.
 An entity registered under section 12 AA of the IT Act,1961.
  1. (i)  Care and counseling of*
  1. Terminally ill persons with physical/mental disability.
  2. Persons afflicted with HIV.
  3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.
  1. Advancement of educational programmer /skill development to #
  1. Abandoned/orphaned/homeless children.
  2. Physically/mentally abused and traumatized persons.
  3. Prisoners.
  4. Persons over the age of 65 years residing in a rural area.
 
    5
  1. Renting of precincts of a Religious Place.
  2. Any religious ceremony.
 Any person Any person
   5A Tour facilitated by the MEA of government of India. Specified Organization i.e. Kumaon Mandal vikas Nigam Ltd. (Undertaking of Uttarakhand govt.) or Committee/State committee. Religious pilgrimage.
 
 
 
Serial
No		 Service Service Provider Service Receiver
    6. Legal Services.
  1. Arbitral Tribunal.
  2. Individual as an Advocate or a partnership firm of advocates.
  3. Person represented on an arbitral tribunal.
 
  1. (i) Any person other than a Business entity. (ii) Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  2. (i) an Advocate or a partnership firm of advocates. (ii) Any person other than a Business entity. (iii)  Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  3. An arbitral tribunal. 
 
 
    7. DELETED
 
    8. Training or coaching in recreation activities related to Arts/Culture/Sports. Any Person Any Person
 
 
 
    9. Any service Educational institution Students/Faculty/Staff of educational institution
  1. Transportation of students/faculty/staff.
  2. Catering including mid-day meals scheme sponsored by the government.
  3. Security/Cleaning/House-keeping in educational institution.
  4. Related to admission to educational institution or conduct of examination by educational institution.
 Any Person Educational institution means any institution providing -
  1. Pre-education and education up to higher secondary school.
  2. Education as a part of a curriculum for obtaining a qualification recognized by Indian law.
  3. Education as a part of an approved vocational education course.
 
  9A Any Service
  1. National skill Development Corporation (NSDC).
  2. Sector skill council (SSC) approved by NSDC.
  3. Assessment agency approved by NSDC/SSC.
  4. Training partner by NSDC/SSC.
 		 Any person
   10.
  1. Participation in a tournament/championship organized by RSB.
  2. Any service
 
  1. An individual as a player/
  2.  
  3. RSB
 Recognized Sport Body (RSB).
 
 
Serial
No		 Service Service Provider Service Receiver
  11.
  1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
  2. Sponsorship of sporting events.
  3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)
 
 
  1. National sport federation or its affiliated federations.
  2. Association of Indian universities, Inter-university sports board, School games federation of India, All India sports council for the deaf, Paralympics committee of India, Special Olympics Bharat, Central civil service cultural and sports board.
  3. Any person
 Any person
  12. Construction/erection/commissioning/installation/completion/fitting out repair/maintenance/renovation/alteration of-
  1. Civil structure or any other original works meant predominantly for use other than for commerce, industry, any other Business or profession.
  2. Historical monument, archaeological site or remains of national importance, archaeological excavation, antiquity specified under Ancient monuments and archaeological sites and remains act, 1958.
  3. Structure meant predominantly for use as an education/clinical/art of cultural establishment.
  4. Canal/dam/other irrigation works.
  5. Pipeline, conduit, plant for Water supply, Water treatment, sewerage treatment/disposal.
  6. Residential complex predominantly meant for govt. use or the use of their employees or other persons specified in the explanation 1 to clause 44 section 65B of the said act.
 		 Any person
 		 Govt./Local Authority/Govt. authority.
   13. Construction/erection/commissioning/installation/completion/fitting out repair/maintenance/renovation/alteration of-
  1. Road/Bridge/Tunnel/Terminal for road transportation for use by general public.
  2. Civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru national urban renewal mission or Rajiv Awaas Yojna.
  3. Building owned by entity registered u/s-12AA of IT Act, 1961 and meant predominantly for religious use by general public.
  4. Pollution control or effluent treatment plant except located as a part of a factory.
  5. Structure meant for funeral, burial or cremation of deceased.
 
 		 Any person
 
 
 
 
 		 Any person
Serial
No		 Service Service Provider Service Receiver
14. Construction/erection/commissioning/installation original works (no Repair & maintenance) permitting to-
  1. An airport, port, railways including monorail or metro.
  2. Single residential unit otherwise as a part of a residential complex.
  3. Low-cost houses up to a carpet area of 60 square meters per house in a housing project “Under the scheme of Affordable Housing in partnership”.
  4. Post-harvest storage infrastructure for agriculture produce including a cold storage for such purchases.
  5. Mechanized food grain handling system, machinery or equipment for unit processing agriculture produce as food stuff excluding alcoholic beverages.
 
 		 Any person Any person
15. Temporary transfer or permitting the use or enjoyment of a copyright of-
  1. Original literary, dramatic, musical or artistic works covered u/s-13 of Copyright Act,1957.
  2. Cinematographic films for exhibition in a cinema hall or cinema theatre.
 		 Any person
 
 
 
 
 		 Any person
16. Performance of Folk/Classical art in form of
  1. Music
  2. Dance
  3. Theatre
 		 Any artist. Any person
17. Collecting/Providing News
 		 Independent journalist/PTI/UNI Any person
18. Service for residential and lodging purposes having declared tariff of a unit of accommodation below Rs. 1,000 or equivalent to Rs. 1,000.
 		 Hotel/inn/guest house/club/campsite Any person
19. Serving of food or beverages. Restaurant/Eating joint/Mess other than those having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year. Any person
19A. Serving of food or beverages.
  • covered under Factory Act, 1948 having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year.
 Any person
Serial
No		 Service Service Provider Service Receiver
20. Transportation by Rail or vessel from one port in India to another of following goods-
  1. Relief material
  2. Defence/military equipment
  3. Newspaper/magazines registered with Registrar of Newspaper
  4. Railway equipment/material
  5. Agriculture produce
  6. Foodstuff
  7. Chemical fertilizer/organic manure/oil cakes
  8. Cotton/Ginned/Baled
 Any person Any person
21. Transportation of goods by GTA of following goods-
  1. Relief material
  2. Defence/military equipment
  3. Newspaper/magazines registered with Registrar of Newspaper
  4. Agriculture produce
  5. Foodstuff
  6. Chemical fertilizer/organic manure/oil cakes
  7. Cotton/Ginned/Baled
  8. Consignment transported in a single carriage does not exceed Rs. 1,500/-
  9. All goods for a single consignee does not exceed Rs. 750/-
 Any person Any person
 
22. 1. Hiring of a motor vehicle meant to carry more than 12 passengers.
2. Hiring of any vehicle for transportation of goods.		 Any Person
  1. State transport undertaking e.g. DTC.
  2. GTA.
23. Transport of passengers-
  1. By air, embarking/termination in an airport located in the state of Arunachal Pradesh/ Assam/Manipur/Meghalaya/Mizoram/
Nagaland/Sikkim/Tripura/Baghdogra in West Bengal.
  1. Non-airconditioned contract carriage other than radio taxi/tourism/conducted tour/charter (special bus).
  2. Ropeway/Cable car/Aerial tramway.
 Any person Any person
 
24. DELETED
25. 1. Water supply/Public health/Sanitation conservancy/solid waste management/slum improvement & up-gradation.
2. R&M of vessel		 Any person Govt./Local authority/
governmental authority.
26. Service of General Insurance Business under  Hut Insurance scheme/scheme for insurance of tribals/Jan Arogya Bima policy etc. Any person Any person
26A. Service of Life Insurance Business under following schemes:
  1. Janashree Bima Yojna(JBY)
  2. Aam Aadmi Bima Yojna(AABY)
  3. Life micro-insurance product having maximum amount of cover of Rs. 50,000/-.
 Any person
 
 
 
 
 		 Any person
Serial
No		 Service Service Provider Service Receiver
27. Any Service An Incubatee up to a total Business turnover of Rs. 50 lakhs in a financial year subject to the following conditions-
  1. Total Business turnover had not exceeded Rs. 50 lakh during the preceding F/Y.
  2. Period of three years has not lapsed from the date of entering into an agreement as an incubate.
 Any person
28. Reimbursement of charges/share of contribution-
  1. As a trade union.
  2. For the provision of carrying out any activity which is exempt from the levy of ST.
  3. Upto an amount of Rs. 5,000/- per month per member for sourcing of goods and services from a third person for the common use of its members in a housing society or a residential complex.
 Unincorporated body or Non-profit entity registered under any law   Members of Unincorporated body or Non-profit entity.
29. Services by the service provider in their respective capacities i.e. service provided by intermediate person.
  1. Sub-broker/authorized person.
  2. Authorized person.
  3. Mutual fund agent/Distributor
  4. Selling or marketing agent of lottery tickets.
  5. Selling agent or distributor of SIM cards/recharge coupon vouchers.
  6. Business facilitator or Business correspondent.
  7. Sub-contractor providing service of works contract.
  1. Stock broker
  2. Member of a commodity exchange. 
  3. Mutual fund/asset management co.
  4. Selling or marketing agent.
  5. Telecommunication co.
  6. Banking Co./Insurance co, in a rural area.
  7. Another contractor who providing works contract service which are exempt.
30. Carrying out an intermediate production process as job-work in relation to-
  1. Agriculture, printing, textile processing.
  2. Cut and polished diamonds and gemstones or plain or studded jewellery of gold and other precious metals.
  3. Any goods on which appropriate duty is payable by the principal manufacturer (i.e. dutiable goods).
  4. Processes of electro-plating, zinc plating, powder coating, anodizing, heat treatment, painting including spray painting during the course of manufacture of parts of cycles or sewing machine upto an aggregate value of taxable service of the specified processes of Rs.150 lakhs in a F/Y subject to the condition that such aggregate value had not exceed Rs. 150 lakhs during the preceding F/Y.
 Any person Any person
Serial
No		 Service Service Provider Service Receiver
31. Business Exhibition held outside India Any person Any person
32. Telephone calls 
  1. Departmentally run public telephones.
  2. Guaranteed public telephones operating only for local calls.
  3. Free telephone at airport and hospitals where no bills are being issued.
 Any person
33. Slaughtering of animals Any person Any person
34. 1. Any purpose other than commerce, industry, any other Business or profession.
2. Charitable activities.
3. Any service.		 Person located in a non-taxable territory.
  1. Govt., local territory, govt. authority or an individual.
  2. Entity registered u/s 12AA of IT Act,1961.
  3. Person located in a Non-taxable territory.
35. Lending of books, publications or any other knowledge-enhancing content or material. Public Libraries. Any person.
36. Any services Employee’s State Insurance Corp. Person under Employee’s Insurance Act,1948.
37. Transfer of going concern (business) as a whole or an independent part. Any person Any person
38. Public conveniences such as facilities of bathroom, washrooms, lavatories, urinal, toilets. Any person Any person.
39. Any activities in relation to any function entrusted to a municipality. Any person Government authority.
40. Loading, unloading, packing, storage, warehousing of Rice, cotton, ginned, baled. Any person Any person.
41. Management of foreign exchange reserves. Person located outside India RBI
42. Tour conducted wholly outside India. Tour operator Foreign tourist

Serial
No		 Service Service Provider Service Receiver
1 Any service Any person
  1. United Nations
  2. Specified International Organization e.g. WTO
 
2 Health care Service  i.e. Diagnosis/treatment
/Care/Ambulance/hair transplant/plastic surgery.
  1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
  2. Medical practitioner i.e. Doctor.
  3. Paramedics i.e. Nursing Staff.
 		 Any person
2A
  1. Preservation of stem cells i.e. Storage of blood.
  2. Any other service i.e. Bifurcation of blood.
 		 Core blood bank. Any person
   2B Common Bio-medical Waste Treatment Facility i.e. treatment or disposal of bio-medical waste/processes incidental.
 		 Operator. Clinical establishment.
    3 Health care of animals or birds. Veterinary clinic.
 		 Any person
    4 Charitable activities i.e.
  1. Public health by way of-
  1. Care and counseling of*
  2. Public awareness of prevention health, family planning, prevention of HIV infection.
  1. Advancement of religion or spirituality.
  2. Advancement of educational programmer /skill development #
  3. Preservation of environment including watershed, forests and wildlife.
 An entity registered under section 12 AA of the IT Act,1961.
  1. (i)  Care and counseling of*
  1. Terminally ill persons with physical/mental disability.
  2. Persons afflicted with HIV.
  3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.
  1. Advancement of educational programmer /skill development to #
  1. Abandoned/orphaned/homeless children.
  2. Physically/mentally abused and traumatized persons.
  3. Prisoners.
  4. Persons over the age of 65 years residing in a rural area.
 
    5
  1. Renting of precincts of a Religious Place.
  2. Any religious ceremony.
 Any person Any person
   5A Tour facilitated by the MEA of government of India. Specified Organization i.e. Kumaon Mandal vikas Nigam Ltd. (Undertaking of Uttarakhand govt.) or Committee/State committee. Religious pilgrimage.
 
 
 
Serial
No		 Service Service Provider Service Receiver
    6. Legal Services.
  1. Arbitral Tribunal.
  2. Individual as an Advocate or a partnership firm of advocates.
  3. Person represented on an arbitral tribunal.
 
  1. (i) Any person other than a Business entity. (ii) Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  2. (i) an Advocate or a partnership firm of advocates. (ii) Any person other than a Business entity. (iii)  Business entity with a turnover upto Rs. 10 lakhs in preceding F/y.
  3. An arbitral tribunal. 
 
 
    7. DELETED
 
    8. Training or coaching in recreation activities related to Arts/Culture/Sports. Any Person Any Person
 
 
 
    9. Any service Educational institution Students/Faculty/Staff of educational institution
  1. Transportation of students/faculty/staff.
  2. Catering including mid-day meals scheme sponsored by the government.
  3. Security/Cleaning/House-keeping in educational institution.
  4. Related to admission to educational institution or conduct of examination by educational institution.
 Any Person Educational institution means any institution providing -
  1. Pre-education and education up to higher secondary school.
  2. Education as a part of a curriculum for obtaining a qualification recognized by Indian law.
  3. Education as a part of an approved vocational education course.
 
  9A Any Service
  1. National skill Development Corporation (NSDC).
  2. Sector skill council (SSC) approved by NSDC.
  3. Assessment agency approved by NSDC/SSC.
  4. Training partner by NSDC/SSC.
 		 Any person
   10.
  1. Participation in a tournament/championship organized by RSB.
  2. Any service
 
  1. An individual as a player/
  2.  
  3. RSB
 Recognized Sport Body (RSB).
 
 
Serial
No		 Service Service Provider Service Receiver
  11.
  1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
  2. Sponsorship of sporting events.
  3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)
 
 
  1. National sport federation or its affiliated federations.
  2. Association of Indian universities, Inter-university sports board, School games federation of India, All India sports council for the deaf, Paralympics committee of India, Special Olympics Bharat, Central civil service cultural and sports board.
  3. Any person
 Any person
  12. Construction/erection/commissioning/installation/completion/fitting out repair/maintenance/renovation/alteration of-
  1. Civil structure or any other original works meant predominantly for use other than for commerce, industry, any other Business or profession.
  2. Historical monument, archaeological site or remains of national importance, archaeolog

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