Description of Service

Exception if any


Services in relation to any function entrusted to a municipality

  1. 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;
  2. Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. Transport of goods or passengers.


Services provided to another Government or local authority

           Same as Above


Services where gross amount charged does not exceed ` 5000

           Same as Above


Services provided by way of issuance of passport, visa, driving licence, birth certificate or death certificate



Services of registration, testing, calibration, safety check/certification relating to protection/safety of workers, consumers or public at large, required under any law



Right to use natural resources assigned before 1st April, 2016



Services in relation to any function entrusted to a Panchayat under article 243G of the Constitution



Services of inspection, container stuffing etc. in relation to import export cargo after office hours or on holidays


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.