Service Tax Mega Exemption List have been consolidated at one place for ease of reference. This Mega Exemption list is prepared in such a way that, it can be easily remembered. The various Mega exemptions provided by the notification are discussed here under:
1. Services to United Nations, UNESCO, IMF
2. Health care services
3. Charities
4. Religious ceremonies
4B: Pilgrimage
5. Legal services
6 Recreational coaching or training
7. Educational services
8. Skill development services
9. Sports services
9B. Sponsorship of sports events
10. Construction Services to Govt
11. Copyright Services
12. Artist performance
13. Collecting or providing news
14. Accommodation Services
15. Serving of Food or Beverages
16. Transportation of specified goods, by road/rail/vessel
16B. Passenger transportation services
17. Insurance business services
18. Services provided by an incubatee
19. Service by an unincorporated body or a non- profit entity to its own members
20. Govt Services like Health, Water
21. Services by Brokers, SIM Card Selling Agents
22. Works like Polishing Diamonds, textile processing etc.
23. Business Exhibition
24. Slaughtering of Animals Service
25. Services from Non-Taxable Territory
26. Public Libraries
29. Public Convenience Services
30. Services by Govt Authority
31. Warehousing of rice, cotton
32. Services Received by RBI
33. Tour Operator Service to a Foreign Tourist outside India
34. Services by operator of Common Effluent Treatment Plant
35. Services by way of pre-conditioning, pre-cooling, retail packing, labelling of fruits and vegetables
36. Admission to a museum, zoo, national park etc
37. Exhibition of a Movie
Contents
- 1 1. Services to United Nations, UNESCO, IMF
- 2 2. Health care services
- 3 3. Charities
- 4 4. Religious ceremonies
- 5 5. Legal services
- 6 6 Recreational coaching or training
- 7 7. Educational services
- 8 8. Skill development services
- 9 9. Sports services
- 10 9B. Sponsorship of sports events
- 11 12. Artist performance
- 12 13. Collecting or providing news
- 13 16. Transportation of specified goods, by road/rail/vessel
- 14 16B. Passenger transportation services
- 15 17. Insurance business services
- 16 18. Services provided by an incubatee
- 17 19. Service by an unincorporated body or a non- profit entity to its own members
- 18 20. Govt Services like Health, Water
- 19 21. Services by Brokers, SIM Card Selling Agents
- 20 22. Works like Polishing Diamonds, textile processing etc.
- 21 23. Business Exhibition
- 22 24. Slaughtering of Animals Service
- 23 25. Services from Non-Taxable Territory
- 24 26. Public Libraries
- 25 29. Public Convenience Services
- 26 31. Warehousing of rice, cotton
- 27 34. Services by operator of Common Effluent Treatment Plant
- 28 35. Services by way of pre-conditioning, pre-cooling, retail packing, labelling of fruits and vegetables
- 29 36. Admission to a museum, zoo, national park etc
- 30 37. Exhibition of a Movie
