It shall comprises following, viz..
(a) Service provided by Government or local body, excluding following.
- By Department of post by way of
i) Speed Post
ii) Express Parcel Post
iii) Life insurance & Agency service provided to a person other than Government.
- Service in relation to an aircraft or vessel inside or outside of port or airport.
- Transport of Goods or Passengers
- Support services, other than covered above, provided to business entity.
(b) Service provided BY Reserve bank of India.
(c) Service by foreign diplomatic mission located in India.
(d) Service relating to Agriculture or agricultural produce by way of –
- Operations directly related to production including, cultivation, harvesting, testing etc..
- Supply of Farm labour
- Process including, tending, cutting, harvesting, dyeing, cleaning, cooling, bulk packaging & such other operations, which do not alter the essential character of the agriculture produce but is make it marketable.
- Renting or Leasing of agro machinery or vacant land
- Loading, unloading, packing, storage or warehousing of agricultural produce.
- Agriculture extension services such as scientific research, farmer education & training.
- Service by Agricultural produce marketing committee or board, or service provided by a commission agent for sale or purchase of agricultural produce.
(e) Trading of goods (i.e. movable)
(f) Process amounting to manufacture or production of goods.
(g) Selling of Space or time slot for advertisement, other than by Radio or Television.
(h) Access to road or bridge by way of Toll Charges.
(i) Betting, gambling, lottery.
(j) Entry to entertainment events or access to amusement facilities.
(k) Transmission or distribution of electricity
(l) Service by way of
- Pre-school & up to higher secondary school or equivalent education.
- Qualification education as recognized by any law.
- Education as a part of vocational education course.
(m) Renting of residential dwelling for residential use,
(n) Banking, financial & insurance services.
- Deposits, loans & advances (consideration is represented as interest of discount). (Service provided by way of sale of foreign exchange to general public is not covered in negative list).
(o) Transportation of Passengers with or without accompanied belongings by,
- A stage Carrier
- Railways in class other than First Class or AC Coach
- Metro, monorail or tramway
- Inland waterways
- Public transport other than predominantly for tourism purpose in a vessel, between places located in India.
- Metered Cabs, Radio Taxis or auto rikshwas
(p) services by way of transportation of goods
- by road except service of
i) a goods transportation agency
ii) a courier agency
- by an aircraft or a vessel from a place outside India up to the customs station of clearance or
- by inland water ways.
(q) Funeral, burial, crematorium or mortuary services including transportation of the deceased.
