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Negative List of Services under Service Tax Law


Negative List

Latest Negative List
Services by Government or local authority excluding the following services to the extent they are not covered elsewhere:



Services by the Department of Posts by way of Speed Post, express parcel post, life insurance and agency services provided to the person other than Government
Services in relation to an Aircraft or vessel, inside or outside the precincts of a port or an airport;
Transport of goods or passengers; or
Support services other than services covered under clause (i) to (iii) above, to business entities;
Services by the Reserve Bank of India
Services by a Foreign Diplomatic Mission located in India
Services relating to agriculture or agricultural produce by way of:
Agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing.
Supply of farm Labour;
Process carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, sorting, grading, cooling, or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it any marketable for the primary market;
Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
loading, unloading, packing, storage or warehousing of agricultural produce;
agricultural extension services;
services by any agricultural produce marketing committee or board or services provided by a commission agent for sale or purchase of agricultural produce
Grading of goods
Any process amounting to manufacture or production of goods
Selling space or time slots for advertisements other than advertisements broadcast by radio or television;
Service by way of access to road or a bridge on payment of toll charges;
Betting, gambling or lottery;
Admission to entertainment events or access to amusement facilities;
Transmission or distribution of electricity by an electricity transmission or distribution utility;
Services by way of:
Pre-school education and education upto higher secondary school or equivalent
Education as a part of curriculum for obtaining a qualification recognised by law;
Education as a part of an approved vocational education course;
Services by way of renting of residential dwelling for use as residence
Services by way of :-
Extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
Inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange to deal in foreign exchange or foreign securities or amongst banks and such dealers
Service of transportation of passengers, with or without accompanied belongings,
a Stage Carriage;
Railways in a Class other than- (A) First Class or (B) an air conditioned coach
Metro, monorail or tramway
inland waterways
public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
metered cabs, radio taxis or auto rickshaws;
Services by way of transportation of goods:-
by road except the services of (A) Goods transportation agency or (B) a Courier agency;
by an aircraft or a vessel from a place outside India upto the customs station of clearance in India; or
by inland waterways;
Funeral, Burial, crematorium or mortuary services including transportation of the deceased.



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