Mega Exemption Notification

1. 1. Service provided to the United Nations or
Specified International Organisations

2. All Recognized system of Medical Services by an
Authorized Medical Practitioner including
transportation of Patients and excludes Hair Plantation,
Cosmetic/Plastic Surgery (not undertaken due to
reconstruct anatomy, Congenital defects, Abnormalities,
injury or trauma)
Ambulance Services
Blood Bank Services
Common Bio-Waste Treatment or process incidental
there to
Veterinary Services in relation to health care of Animals
or Birds
(2+3) Health Care Services

3. • Service by Charitable Institute registered under section 12AA of
Income Tax Act, 1961
• Effective from the of such registration
4. Service by Charitable Institution

4. 5.Religious Services
(a) Renting of Specified Religious
Precincts/Conduct of Religious Ceremony
• Renting of Specified Religious
Precincts of a religious place
meant for General Public
• Conduct of Religious Ceremony
(Poojas on occasion of birth,
marriage, death etc. )
(b) Religious Pilgrimage by Specified
Organisation
• By Specified organisation under
bilateral agreement with MEA,
GOI in respect of religious
organisation
• Specified Organisation :
• Kamaon Mandal Vikas Nigam Ltd
• Committee or State Committee
Under Haj Act

5. 6.Legal Services
Service
Provided by
Advocate
Other than
BE
MEN
To BE
T/O ≤ 10L
MEN
T/O > 10L
RCM
Advocate
or Firm of
Advocate
Exempt
Senior
Advocate
Other than
BE
MEN
To BE
T/O ≤ 10L
MEN
T/O > 10L
ST
Advocate
or Firm of
Advocate
ST

6. Arbitral Tribunal
Other than BE
MEN
To BE
T/O ≤ 10L
MEN
T/O > 10L
RCM
To Another Arbitral
Tribunal

7. 7. Omitted

8. 9. Service By/To Educational institution
By Educational Institution to its
STUDENTS/STAFF/FACULTY
• Education from Pre-School to
Higher Secondary School or
equivalent
• Education as part of Curriculum
recognised by any Law
• Education as part of APPROVED
Vocational Courses
To Educational Institution
• Transportation Services
• Catering Services
• Security Services
• Cleaning/House Keeping
Services
• Service related to Admission or
Conduct of Examination
RULE 4 of POPS, 2012 is applicable

9. Skill Development Corporation
(Training/Courses/Programme/Scheme)
(Assessment Agency/Sector skill Council)
Following programme by IIM
2yrs Full Time Residential PG (CAT)
Fellow programme in Management
5 years integrated programme in Management
EXCEPT Executive Development Programme
Skill development Initiative Scheme by Assessing bodies
under DGT, MSDE
Providing Skill/Vocational training courses under DDU-
GKY under MoRD
9(ABCD)

10. Service provided to Recognized body –
Player/Referee/umpire/coach/team manager
Another recognized sports body
Service by way of sponsorship of sporting event
organized by –
Federation
University
Sports Councils/Board
Olympic Association
National Games
PYKKA Scheme
Training or Coaching in Recreational Activities relating to
Art
Culture
Sports
Service by Commentators, Selectors, Curators, Technical
Experts are Taxable
Service provided by Player, umpire etc. in a premier
league is Taxable
(8+10+11)
Sports Related Services
Ref: RCM also

11. 12. Service by Govt./LA/GA by way of
• Historical monuments/Archaeological sites/
Antiques of national importance
• Canal/Dams/Irrigation Works
• Pipelines or Plants for Water Supply/Treatment or
Sewerage Treatment/disposal
Construction, Erection,
Commissioning, Installation,
Completion, Fitting Out,
Repair, Maintenance,
Renovation, Alteration of

12. 13. Service by any person by way of
• Roads/Bridges/Tunnel/Terminal for road
transportation for use of General Public
• Civil Structure or any ORIGINAL work under
JNURM or RAY
• In-situ rehabilitation of Existing Slum Dwellers
using Land as a resource using PPP under PMAY
• Individual House construction or enhancement
under PMAY
• Building owned by Sec.12AA reg. entity, meant for
religious use by general public
• Pollution control/effluent plant (Not part of
factory)(Structure not meant for Burial or
Cremation of deceased)
Construction, Erection,
Commissioning, Installation,
Completion, Fitting Out,
Repair, Maintenance,
Renovation, Alteration of

13. • Railways (not Mono rail or Metro)
• A Single residential unit (not part of Residential
Complex)
• Low cost house (Carpet area < 60 Sq.mts per
house) under Scheme of Affordable housing in
partnership framed by MHUPA,GOI.
• Post harvest Storage Structure for Agricultural
Produce like Cold Storage
• Mechanized Food grain handling
System/Machines/Equipment's for processing of
Agricultural produce except ALCOHOL
14. Service by way of
Construction, Erection,
Commissioning, Installation
of ORIGINAL work pertaining
to

14. 15.Temporary T/F of Copyright -
(a) Original Literacy, dramatic, Musical & Artistic Works
(b) Cinematograph Films Must Exhibit
in cinema
hall/theatre

15. 16. Art Related Services
• By Performing Artist in FOLK or CLASSICAL art form of –
• Music
• Dance
• Theatre
• But not as Brand Ambassador
Up to Rs. 1,50,000 per Performance

16. 17. News Agency Services
• Collecting or Providing News by, :
• An Independent Journalist
• Press Trust of India
• United News of India

17. 18. Hotel Services
Hotel/Inn/Club/Guest house/others commercial places for
lodging/residence purpose
+
Declared tariff < 1000/day or equivalent

18. Service of Food/Beverages at Restaurant or
Mess or Eating Joints
19
• Without AC or Centralized air
heating system at any part of
Establishment at any Time
during the Year
19A
• By canteen maintained in a
factory having facility of AC or
Centralized air heating system

19. 20. Transportation by Rail or Vessel from one place to another place in India the
following Goods :
• Relief material for victims of disasters, calamities, accidents or mishap
• Defence/military equipment
• News papers or Magazines
• Railway equipment/material
• Agricultural Produce
• Foodstuffs limited to Milk, salt, food grains includes Flours, Pulses, Rice
• Chemical fertilizer, organic manure, oilcakes
• Cotton (ginned/baled)

20. 21. Transportation by GTA, by way of transportation of Goods Carriage of -
• Relief material for victims of disasters, calamities, accidents or mishap
• Defence/military equipment
• News papers or Magazines
• Railway equipment/material
• Agricultural Produce
• Foodstuffs limited to Milk, salt, food grains includes Flours, Pulses, Rice
• Chemical fertilizer, organic manure, oilcakes
• Cotton (ginned/baled)
• Gross amt. in single carriage ≤ 1500
• Gross amt. for single consignee ≤ 750

21. 22. Service by way of giving Hire-
• To State Transport Undertaking,
a MOTOR VEHICLE meant to
carry > 12 Passengers
• To a GTA, a means of
transportation of Goods

22. 23.Transportation of Passengers, with or
without accompanied belongings, by -
AIR
• Embarking from or Terminating
in an AIRPORT located in-
• Arunachal Pradesh, Assam,
Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura,
Bagdogra (West Bengal)
NON-AIR
• Contract Carriage other than
Radio Taxi for Transportation of
Passengers except tourism,
Conduct tour, charter, hire
ROPEWAY or CABLE CAR or
AERIAL TRAMWAY

23. 24. Omitted

24. 25. Service to Govt./LA/GA by way of -
• Water Supply
• Public Health
• Sanitation Conservancy
• Solid Waste Management
• Slum Improvement and
Upgradation
• Repair or Maintenance of
VESSEL

25. {26ABC} Insurance Business
26 General Insurance
Business
•HUT Scheme
•Cattle Insurance
•Tribal Insurance
•Janata personal Accident
policy
•Group Personal Accident
policy
•Agricultural Pumpset and
failed well insurance
•Export credit insurance
•Crop insurance
•JABP/NAIS/Seed crop
scheme/Cattle Insurance
•Health Insurance
•RSBY/CPIS/PMSBY
26A Life Insurance
Business
• JBY/AABY/VPBY
• PMJJBY/PMJDY
• Life Micro Insurance
product by IRDA
26B Contribution
under Atal Pension
Yojna
26C NPS regulated
by PFRDA

26. 27. Technology Business Incubatee/tor Services
By Incubatee is exempt up to 50 Lacs in
current FY
• Conditions :
• Preceding FY T/O ≤ 50 Lacs
• Period of 3 years has not been
elapsed from the date of
entering into an agreement as
incubatee
By TBI or STEP
• Technology Business Incubator
• Science and Technology
Entrepreneurship Park
• Inform AC/DC of CE before
availing the exemption by 30th
June of each FY

27. 28. Service by Unincorporated body or Non
Profit entity to Members
A
As a Trade Union
B
For Carrying out
any activity which
is exempt from ST
C
Up to 5000 per
Member for
Sourcing of Goods
Or
Service by 3rd party
for common use of
its members in a
housing society or
Residential
Complex
RWA acting as pure agent then such
amount is excluded for Valuation Purpose

28. 29. Agency Services
• Stock Broker or authorised person TO Stock Broker
• Authorised person TO member of Commodity Exchange
• Selling agent or distributor of SIM card or Recharge Coupon
• Business Facilitator/correspondent to Banking Co. (BSA under PMJDY
in rural bank)
• Any person as Intermediary to BF/BC in respect of service specified
there.
• BF/BC to insurance company in RURAL Area
• Sub-contractor to Contractor in providing Work contract service
which is Exempt from ST

29. 30.Carrying intermediate job work relating to –
• Agriculture/Printing/Textile process
• Cut & polished diamonds/gem stones
• Plain and studded gold/other precious Metals
• Any good on which appropriate duty(not nil/fully exempt) is payable by PM
• Electro/zinc plating, Anodizing, heating, powder coating, painting (Spray/ auto
black) during manufacture of Cycle parts and Sewing machine is exempt up to
an aggregate value of taxable service of specified process of 150 Lacs in the FY
(In the preceding FY aggregate value of such process had not exceeded 150
Lacs)

30. 31. Organising Business Exhibition outside India
• Ref: Rule: 8 of POPS, 2012

31. 32. Omitted

32. 33. Slaughtering of animals

33. 34. Import of Services
Govt./LA/GA/Individual in
relation to any purpose
other than business or
profession, commerce
Entity Registered U/S
12AA of IT Act, 1961 for
providing Charitable
activities
A person located in Non
Taxable Territory
• Ref : R-5 of POPS, 2012
Service received from a provider of service located in a Non-Taxable Territory by

34. 35. Service of Public Libraries by way of Lending of
Books, Publications or any other knowledge
enhancing Contents or Materials

35. 36. Service by ESIC to person governed under
ESI Act, 1948

36. 37. Transfer of Going Concern {as Whole or Independent}
• Transfer of running business (may be part), which is capable of being
carried on by the purchaser as a independent business
• Sale of business (as Whole)
• Transfer in title is not merely transfer of immovable property or goods
or even both it may amounts to service as well and thus exempted
from here from ST

37. 38. Public Convenience
• Service by way of public convenience such as provision of facilities –
• Bathroom
• Washroom
• Lavatories
• Urinal
• Toilets etc.,

38. 39. Service by GA by way of any functions
entrusted to a MUNICIPALITY under Article 243W
• Urban planning, Regulate Land use, Construction of Building,
economic or social development, roads, bridges, Water supply, public
health, sanitation, solid waste management, slum development, park,
ground, promote culture, Burial grounds, Cremation, Education,
Street Light, Parking Lots, Bus Sops, Public Conveniences etc.

39. 40. Service by
Loading, Unloading, Package, Storage/Warehousing
of
Rice
Cotton (Ginned/Baled)

40. 41. Service Received
By RBI
from Outside India
in relation to Management
Foreign Exchange Reserves

41. 42. Tour Operator Services
Only Accommodation
• Abatement is 90%
• CENVAT Credit in respect of
Input Service of another tour
operators only is available
Others
• Abatement is 70%
• CENVAT Credit in respect of
Input Service of another tour
operators only is available
Note: Service by Indian Tour Operator to Foreign Tourist in relation to
conduct of Tour Wholly Outside India are being EXEMPTED

42. 43. Service by Operator of Common Effluent
Treatment Plant by way of treatment of Effluent

43. 44. Service way of -
• Pre-Conditioning
• Pre-Cooling
• Ripening
• Waxing
• Retail Packing
• Labelling
• Of
Fruits and Vegetables
• Which do not Change or Alter
the Essential Characteristics of
the said fruit/vegetables

44. 45. Service by way of Admission to a -
• Museum
• ZOO
• National Park
• Wild Life Sanctuary
• Tiger Reserves

45. 46
Film distribution &
exhibition
Operating on Principle to
Principle Basis
(No JV/PF)
Exhibited on his own by
Exhibitor
Amounts to Temporary
t/f of copyright. Hence
Exempt from ST (MEN).
Exhibited on behalf of
distributor by Exhibitor
Amounts to Renting of
immovable property
service and is liable to ST
Under Unincorporated
PF or Collaboration
(JV/PF)
Service provided by each (JV/PF,
distributor, exhibitor) is liable to
ST @ applicable head of service.
But if exhibitor exhibits movies
as its member to AOP or to
distributor is Exempt from ST
(MEN).

46. 47. Service by way of right to Admission to -
(A) Exhibition of
• Cinematographic Films
• Circus
• Dance
• Theatrical Performance
(including Drama or
Ballets)
(B) Recognized Sporting
Events
(c) Award Function,
Concert, Pageant, Musical
Performance, Sporting
Event
• Consideration must be
≤ Rs. 500 per person

47. 48. Service provided by Govt. or LA
• To a Business Entity with a TURNOVER ≤ 10 Lacks in Preceding FY

48. • Protecting
investors interest
& regulation of
securities market
• By way of cold
chain knowledge
dissemenation
• To insurers under
IRDAI Act 1999
• To person
governed under
the EPFMP Act
1952
EPFO IRDA
SEBINCCCD
49-52
Service
provided by

49. 53.
Transportation of goods by Aircraft from a Place
outside India up to the custom station of
Clearance in India

50. 54.
Service provided by
Govt. Or Local Authority
to
Another Govt. or Local
Authority
Not Applicable in case of Section 66D (a) (i), (ii), (iii)

51. 55. Service provided by Govt. or LA by way of
issuance of -
• Passport
• Visa
• Driving Licence
• Birth Certificate
• Death Certificate

52. 56.
Service provided by Govt./LA where the
Gross Amount Charged ≤ 5000
Not Applicable in case of Section 66D (a) (i), (ii), (iii)

53. 57
Service provided by Govt./Local Authority by way of
Tolerating Non-Performance of a Contract
For which consideration in the form of
Fines or Liquidated Damages
Is payable to
Govt. or Local Authority
Of Such Contract

54. 58
Service provided by Govt./Local Authority by way of
Registration
Testing
Calibration
Safety Check
Certification (Related to Workers/Consumers Safety)
Under any Law

55. 59,61
Right to Use
Natural Resources
Before
01/04/2016
Exempt
On or After
01/04/2016
To Individual
Farmer
Exempt
Other Business
Entity
ST

56. 60. Service provided by Govt./LA/GA by way of any
activity in relation to PANCHAYAT function under
Article 243G of Constitution

57. 62
Service provided by Govt./Local Authority by way of
by way of allowing a business entity to operate
As a Telecom service provider
Or
Use Radio Frequency Spectrum
During the FY 2015-16
On payment of
License Fee or Spectrum user Charges

58. 63
Service provided by Govt. by way of
deputing officers after office hours or holidays
For Inspection or Container stuffing or such other duties
In relation to
Import Export Cargo
On payment of
Merchant Overtime Charges (MOT)