1. United Nations
2. Specified International Organization e.g. WTO

1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
2. Medical practitioner i.e. Doctor.
3. Paramedics i.e. Nursing Staff.

1. Preservation of stem cells i.e. Storage of blood.
2. Any other service i.e. Bifurcation of blood.

1. Public health by way of-

1. Care and counseling of*
2. Public awareness of prevention health, family planning, prevention of HIV infection.

1. Advancement of religion or spirituality.
2. Advancement of educational programmer /skill development #
3. Preservation of environment including watershed, forests and wildlife.

1. (i)  Care and counseling of*

1. Terminally ill persons with physical/mental disability.
2. Persons afflicted with HIV.
3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.

1. Advancement of educational programmer /skill development to #

1. Abandoned/orphaned/homeless children.
2. Physically/mentally abused and traumatized persons.
3. Prisoners.
4. Persons over the age of 65 years residing in a rural area.

1. Renting of precincts of a Religious Place.
2. Any religious ceremony.

1. Arbitral Tribunal.
2. Individual as an Advocate or a partnership firm of advocates.
3. Person represented on an arbitral tribunal.

1. (i) Any person other than a Business entity. (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 Rs. 10 lakhs in preceding F/y.
3. An arbitral tribunal. 

1. Transportation of students/faculty/staff.
2. Catering including mid-day meals scheme sponsored by the government.
3. Security/Cleaning/House-keeping in educational institution.
4. Related to admission to educational institution or conduct of examination by 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.
3. Education as a part of an approved vocational education course.

1. National skill Development Corporation (NSDC).
2. Sector skill council (SSC) approved by NSDC.
3. Assessment agency approved by NSDC/SSC.
4. Training partner by NSDC/SSC.

1. Participation in a tournament/championship organized by RSB.
2. Any service

1. An individual as a player/
2.  
3. RSB

1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
2. Sponsorship of sporting events.
3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)

1. National sport federation or its affiliated federations.
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.
3. Any person

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.
6. Residential complex predominantly meant for govt. use or the use of their employees or other persons specified in the explanation 1 to clause 44 section 65B of the said act.

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.
5. Structure meant for funeral, burial or cremation of deceased.

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.
5. Mechanized food grain handling system, machinery or equipment for unit processing agriculture produce as food stuff excluding alcoholic beverages.

1. Original literary, dramatic, musical or artistic works covered u/s-13 of Copyright Act,1957.
2. Cinematographic films for exhibition in a cinema hall or cinema theatre.

1. Music
2. Dance
3. Theatre

• covered under Factory Act, 1948 having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year.

1. Relief material
2. Defence/military equipment
3. Newspaper/magazines registered with Registrar of Newspaper
4. Railway equipment/material
5. Agriculture produce
6. Foodstuff
7. Chemical fertilizer/organic manure/oil cakes
8. Cotton/Ginned/Baled

1. Relief material
2. Defence/military equipment
3. Newspaper/magazines registered with Registrar of Newspaper
4. Agriculture produce
5. Foodstuff
6. Chemical fertilizer/organic manure/oil cakes
7. Cotton/Ginned/Baled
8. Consignment transported in a single carriage does not exceed Rs. 1,500/-
9. All goods for a single consignee does not exceed Rs. 750/-

1. State transport undertaking e.g. DTC.
2. GTA.

1. By air, embarking/termination in an airport located in the state of Arunachal Pradesh/ Assam/Manipur/Meghalaya/Mizoram/

1. Non-airconditioned contract carriage other than radio taxi/tourism/conducted tour/charter (special bus).
2. Ropeway/Cable car/Aerial tramway.

1. Janashree Bima Yojna(JBY)
2. Aam Aadmi Bima Yojna(AABY)
3. Life micro-insurance product having maximum amount of cover of Rs. 50,000/-.

1. Total Business turnover had not exceeded Rs. 50 lakh during the preceding F/Y.
2. Period of three years has not lapsed from the date of entering into an agreement as an incubate.

1. As a trade union.
2. For the provision of carrying out any activity which is exempt from the levy of ST.
3. Upto an amount of Rs. 5,000/- per month per member for sourcing of goods and services from a third person for the common use of its members in a housing society or a residential complex.

1. Sub-broker/authorized person.
2. Authorized person.
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.
7. Sub-contractor providing service of works contract.

1. Stock broker
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.
7. Another contractor who providing works contract service which are exempt.

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).
4. Processes of electro-plating, zinc plating, powder coating, anodizing, heat treatment, painting including spray painting during the course of manufacture of parts of cycles or sewing machine upto an aggregate value of taxable service of the specified processes of Rs.150 lakhs in a F/Y subject to the condition that such aggregate value had not exceed Rs. 150 lakhs during the preceding F/Y.

1. Departmentally run public telephones.
2. Guaranteed public telephones operating only for local calls.
3. Free telephone at airport and hospitals where no bills are being issued.

1. Govt., local territory, govt. authority or an individual.
2. Entity registered u/s 12AA of IT Act,1961.
3. Person located in a Non-taxable territory.

1. United Nations
2. Specified International Organization e.g. WTO

1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
2. Medical practitioner i.e. Doctor.
3. Paramedics i.e. Nursing Staff.

1. Preservation of stem cells i.e. Storage of blood.
2. Any other service i.e. Bifurcation of blood.

1. Public health by way of-

1. Care and counseling of*
2. Public awareness of prevention health, family planning, prevention of HIV infection.

1. Advancement of religion or spirituality.
2. Advancement of educational programmer /skill development #
3. Preservation of environment including watershed, forests and wildlife.

1. (i)  Care and counseling of*

1. Terminally ill persons with physical/mental disability.
2. Persons afflicted with HIV.
3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.

1. Advancement of educational programmer /skill development to #

1. Abandoned/orphaned/homeless children.
2. Physically/mentally abused and traumatized persons.
3. Prisoners.
4. Persons over the age of 65 years residing in a rural area.

1. Renting of precincts of a Religious Place.
2. Any religious ceremony.

1. Arbitral Tribunal.
2. Individual as an Advocate or a partnership firm of advocates.
3. Person represented on an arbitral tribunal.

1. (i) Any person other than a Business entity. (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 Rs. 10 lakhs in preceding F/y.
3. An arbitral tribunal. 

1. Transportation of students/faculty/staff.
2. Catering including mid-day meals scheme sponsored by the government.
3. Security/Cleaning/House-keeping in educational institution.
4. Related to admission to educational institution or conduct of examination by 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.
3. Education as a part of an approved vocational education course.

1. National skill Development Corporation (NSDC).
2. Sector skill council (SSC) approved by NSDC.
3. Assessment agency approved by NSDC/SSC.
4. Training partner by NSDC/SSC.

1. Participation in a tournament/championship organized by RSB.
2. Any service

1. An individual as a player/
2.  
3. RSB

1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
2. Sponsorship of sporting events.
3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)

1. National sport federation or its affiliated federations.
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.
3. Any person

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.
6. Residential complex predominantly meant for govt. use or the use of their employees or other persons specified in the explanation 1 to clause 44 section 65B of the said act.

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.
5. Structure meant for funeral, burial or cremation of deceased.

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.
5. Mechanized food grain handling system, machinery or equipment for unit processing agriculture produce as food stuff excluding alcoholic beverages.

1. Original literary, dramatic, musical or artistic works covered u/s-13 of Copyright Act,1957.
2. Cinematographic films for exhibition in a cinema hall or cinema theatre.

1. Music
2. Dance
3. Theatre

• covered under Factory Act, 1948 having the facility of air-conditioning/central air-heating in any part of establishment at any time during the year.

1. Relief material
2. Defence/military equipment
3. Newspaper/magazines registered with Registrar of Newspaper
4. Railway equipment/material
5. Agriculture produce
6. Foodstuff
7. Chemical fertilizer/organic manure/oil cakes
8. Cotton/Ginned/Baled

1. Relief material
2. Defence/military equipment
3. Newspaper/magazines registered with Registrar of Newspaper
4. Agriculture produce
5. Foodstuff
6. Chemical fertilizer/organic manure/oil cakes
7. Cotton/Ginned/Baled
8. Consignment transported in a single carriage does not exceed Rs. 1,500/-
9. All goods for a single consignee does not exceed Rs. 750/-

1. State transport undertaking e.g. DTC.
2. GTA.

1. By air, embarking/termination in an airport located in the state of Arunachal Pradesh/ Assam/Manipur/Meghalaya/Mizoram/

1. Non-airconditioned contract carriage other than radio taxi/tourism/conducted tour/charter (special bus).
2. Ropeway/Cable car/Aerial tramway.

1. Janashree Bima Yojna(JBY)
2. Aam Aadmi Bima Yojna(AABY)
3. Life micro-insurance product having maximum amount of cover of Rs. 50,000/-.

1. Total Business turnover had not exceeded Rs. 50 lakh during the preceding F/Y.
2. Period of three years has not lapsed from the date of entering into an agreement as an incubate.

1. As a trade union.
2. For the provision of carrying out any activity which is exempt from the levy of ST.
3. Upto an amount of Rs. 5,000/- per month per member for sourcing of goods and services from a third person for the common use of its members in a housing society or a residential complex.

1. Sub-broker/authorized person.
2. Authorized person.
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.
7. Sub-contractor providing service of works contract.

1. Stock broker
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.
7. Another contractor who providing works contract service which are exempt.

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).
4. Processes of electro-plating, zinc plating, powder coating, anodizing, heat treatment, painting including spray painting during the course of manufacture of parts of cycles or sewing machine upto an aggregate value of taxable service of the specified processes of Rs.150 lakhs in a F/Y subject to the condition that such aggregate value had not exceed Rs. 150 lakhs during the preceding F/Y.

1. Departmentally run public telephones.
2. Guaranteed public telephones operating only for local calls.
3. Free telephone at airport and hospitals where no bills are being issued.

1. Govt., local territory, govt. authority or an individual.
2. Entity registered u/s 12AA of IT Act,1961.
3. Person located in a Non-taxable territory.

1. United Nations
2. Specified International Organization e.g. WTO

1. Clinical Establishment i.e. Hospital, Nursing Home, Clinic, Sanatorium, testing lab etc.
2. Medical practitioner i.e. Doctor.
3. Paramedics i.e. Nursing Staff.

1. Preservation of stem cells i.e. Storage of blood.
2. Any other service i.e. Bifurcation of blood.

1. Public health by way of-

1. Care and counseling of*
2. Public awareness of prevention health, family planning, prevention of HIV infection.

1. Advancement of religion or spirituality.
2. Advancement of educational programmer /skill development #
3. Preservation of environment including watershed, forests and wildlife.

1. (i)  Care and counseling of*

1. Terminally ill persons with physical/mental disability.
2. Persons afflicted with HIV.
3. Persons addicted to a dependence- forming substance such as narcotics drugs or alcohol.

1. Advancement of educational programmer /skill development to #

1. Abandoned/orphaned/homeless children.
2. Physically/mentally abused and traumatized persons.
3. Prisoners.
4. Persons over the age of 65 years residing in a rural area.

1. Renting of precincts of a Religious Place.
2. Any religious ceremony.

1. Arbitral Tribunal.
2. Individual as an Advocate or a partnership firm of advocates.
3. Person represented on an arbitral tribunal.

1. (i) Any person other than a Business entity. (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 Rs. 10 lakhs in preceding F/y.
3. An arbitral tribunal. 

1. Transportation of students/faculty/staff.
2. Catering including mid-day meals scheme sponsored by the government.
3. Security/Cleaning/House-keeping in educational institution.
4. Related to admission to educational institution or conduct of examination by 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.
3. Education as a part of an approved vocational education course.

1. National skill Development Corporation (NSDC).
2. Sector skill council (SSC) approved by NSDC.
3. Assessment agency approved by NSDC/SSC.
4. Training partner by NSDC/SSC.

1. Participation in a tournament/championship organized by RSB.
2. Any service

1. An individual as a player/
2.  
3. RSB

1. Sponsorship of sporting events where participating teams/individual represent any district/state/zone/country.
2. Sponsorship of sporting events.
3. Sponsorship of sporting events under Panchayat Yuva Kreed and Khel Abhiyaan(PYKKA)

1. National sport federation or its affiliated federations.
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.
3. Any person

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, archaeolog

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