1., ATAL PENSION YOJNA
Services by way of collection of contribution under Atal Pension Yojna are exempt from service tax.
2.Common Effluent Treatment Plant
Services by operator of Common Effluent Treatment Plant by way of treatment of effluent is covered in Negative List and now exempt
3.Certain Services for fruits and vegetables
Services of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristic of fruits and vegetables
4. Admission fees to Zoo,museum etc
Services provided by way of admission to a museum, zoo, national park, wild life sanctuary and a tiger reserve have been exempted.
Definition of National park,Wildlife sanctuary,Zoo,Tiger reserve is as defined in
the WildLife (Protection) Act, 1972
