Domestic services

Services provided by extraterritorial organisations and bodies

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex

Services by way of transportation of goods-

(a) by road except the services of—

(i) a goods transportation agency;

(ii) a courier agency;

(b) by inland waterways.

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India

Service by way of access to a road or a bridge on payment of toll charges.

Services by way of loading, unloading, packing, storage or warehousing of rice.