1[Negative list of services.

66D. The negative list shall comprise of the following services, namely:–

(a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere-

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers; or

(iv) 5[any service] other than services covered under clauses (i) to (iii) above, provided to business entities;

(b) services by the Reserve Bank of India;

(c) services by a foreign diplomatic mission located in India;

(d) services relating to agriculture or agricultural produce by way of-

(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 2[***] testing;

(ii) supply of farm labour;

(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v) loading, unloading, packing, storage or warehousing of agricultural produce;

(vi) agricultural extension services;

(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;

(e) trading of goods;

6[(f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;]

          3[(g) selling of space for advertisements in print media;]

(h) service by way of access to a road or a bridge on payment of toll charges;

(i) betting, gambling or lottery;

7[Explanation.– For the purposes of this clause, the expression “betting, gambling or lottery” shall not include the activity specified in Explanation 2 to clause (44) of section 65B;]

8[***]

(k) transmission or distribution of electricity by an electricity transmission or distribution utility;

(l) 9[***]

(m) services by way of renting of residential dwelling for use as residence;

(n) services by way of-

(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;

(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;

(o) service of transportation of passengers, with or without accompanied belongings, by-

(i) a stage carriage;

(ii) railways in a class other than-

(A) first class; or

(B) an airconditioned coach;

(iii) metro, monorail or tramway;

(iv) inland waterways;

(v) public transport, other than predominantly for tourism purpose, in a  vessel, between places located in India; and

          4[(vi) metered cabs or auto rickshaws;]

(p) services by way of transportation of goods-

(i) by road except the services of-

(A) a goods transportation agency; or

(B) a courier agency;

(ii) 11[***]

(iii) by inland waterways;

(q) funeral, burial, crematorium or mortuary services including transportation of the deceased.]

 

*****************

Notes:

1. Inserted vide Finance Act, 2012 w.e.f. 1.7.2012.

2. Omitted vide Finance Act 2013, w.e.f. 10th May, 2013, before it was read as, “seed”

3. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “(g) selling of space or time slots for advertisements other than advertisements broadcast by radio or television;

4. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “(vi) metered cabs, radio taxis or auto rickshaws;”

5. Substituted vide THE FINANCE ACT, 2015w.e.f. …….., before it was read as, “support services”

6. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, “(f) any process amounting to manufacture or production of goods;”

7. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015

8. Omitted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, ” (j) admission to entertainment events or access to amusement facilities;”

9. Omitted vide  THE FINANCE ACT, 2016  w.e.f. May 14, 2016, before it was read as, ”  (l) services by way of-

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course;”

10. Omitted vide  THE FINANCE ACT, 2016  w.e.f. 1st day of June, 2016 , before it was read as, ”  (i) a stage carriage; ”

11. Omitted vide  THE FINANCE ACT, 2016  w.e.f.  1st day of June, 2016 , before it was read as, ”   (ii) by an aircraft or a vessel from a place outside India upto the customs station of clearance in India ; or ”