Negative List
Services by Government or a local authority
Services provided by Reserve Bank of India
Services by a Foreign Diplomatic Mission located in India
Services relating to agriculture or agricultural produce
Trading of Goods
Processes amounting to manufacture or production of goods
Selling of space for advertisements in print media
Access to a road or a bridge on payment of toll charges You are here
Entry to entertainment events and access to amusement facilities
Transmission or distribution of electricity
Specified services relating to education
Renting of residential dwelling for use as residence
Specified financial services
Service relating to Transportation of Passengers
Service relating to Transportation of Goods
Funeral, burial, crematorium or mortuary services
Last updated at May 29, 2023 by Teachoo
Access to a road or a bridge on payment of toll charges is covered in Negative List
In simple language, no service tax on toll tax as it is covered in negative list
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