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




  1. Indirect Tax
  2. Amendments Indirect Tax for 2016 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.