In this article, we will provide a comprehensive list of services that are fully exempt from service tax under Notification No. 25/2012, dated 20.06.2012. Understanding the exemptions and their implications is essential for businesses and individuals alike.
2. Specified International
2. Medical practitioner i.e. Doctor.
Preservation of stem cells i.e. Storage of blood.
1. Public health by way of-
i) Care and counseling of*
ii) Public awareness of prevention health, family planning, prevention of HIV infection.
2. Advancement of religion or spirituality.
3. Advancement of educational programmer /skill development #
a) Terminally ill persons with physical/mental disability.
b) Persons afflicted with HIV.
c) Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.
2) Advancement of educational programmer /skill development to #
i) Abandoned/ orphaned/ homeless children.
ii) Physically/ mentally abused and traumatized persons.
iv) Persons over the age of 65 years residing in a rural area.
(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
2. Catering including mid-day meals scheme sponsored by the government.
3.Security/ Cleaning/ House-keeping in educational institution.
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.
2.Sector skill council (SSC) approved by NSDC.
3.Assessment agency approved by NSDC/SSC.
2.Sponsorship of sporting events.
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.
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.
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.
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.
1.Original literary, dramatic, musical or artistic works covered u/s-13 of Copyright Act,1957.
Defence/ military equipment
Newspaper/ magazines registered with Registrar of Newspaper
Railway equipment/ material
Chemical fertilizer/organic manure/oil cakes
3.Newspaper/magazines registered with Registrar of Newspaper
6.Chemical fertilizer/organic manure/oil cakes
8.Consignment transported in a single carriage does not exceed Rs. 1,500/-
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.
Janashree Bima Yojna (JBY)
Aam Aadmi Bima Yojna (AABY)
Total Business turnover had not exceeded Rs. 50 lakh during the preceding F/Y.
1.As a trade union.
2. For the provision of carrying out any activity which is exempt from the levy of ST.
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.
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.
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).
2. Guaranteed public telephones operating only for local calls.
(Compiled by Rishi Goyal an Article Assistant withS. P. Chopra & Co. , who can be contacted at [email protected])