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List of Services for the purpose of Export or Import

Surender Gupta
Service Classification for Import/Export: Immovable Property and Professional Services Under Clause 105, Section 65, Rule 3(1)(i) & (ii) The classification of services for export or import purposes related to immovable property. It specifies services provided outside India, such as general insurance, architecture, interior decoration, real estate, and construction. It also covers services provided partly or wholly within India, including stock brokerage, courier, customs, travel, and various professional services like chartered accountancy and market research. The classification is based on specific sub-clauses of Clause 105 of Section 65, detailing the nature of each service for regulatory compliance under Rule 3(1)(i) and Rule 3(1)(ii). (AI Summary)

Note: -  In the following paragraphs, only the classification of services for the purpose of import and export has been described. For other conditions to be complied with in respect of Export of Services or Import of Services, please visit 'Service Tax - Manual (e-book)' section of this website.

Export of Services in relation of services mentioned below provided in relation to immovable property situated outside India-Rule 3(1)(i)

Or

Import of Services in relation of services mentioned below provided in relation to immovable property situated in India-Rule 3(1)(i)

Sr. No.

Sub Clauses of Clause 105 of section 65

Type of Service

1.           

(d)

General Insurance Business

2.           

(p)

Architect

3.           

(q)

Interior Decorator

4.           

(v)

Real Estate Agent

5.           

(zzq)

Commercial or industrial construction

6.           

(zzza)

Site formation and clearance, excavation and earthmoving and demolition and such other similar activities

7.           

(zzzb)

Dredging

8.           

(zzzc)

Survey and map-making

9.           

(zzzh)

Construction of complex (residential)

10.      

(zzzr)

Auction Services

Export of Services in relation of services mentioned below provided partly outside  India or wholly outside India -Rule 3(1)(ii)

Or

Import of Services in relation of services mentioned below provided partly n  India or wholly in India -Rule 3(1)(ii)

Sr. No.

Sub Clauses of Clause 105 of section 65

Type of Service

1.           

(a)

Stock broker

2.           

(f)

Courier Agency

3.           

(h)

Custom House Agent

4.           

(i)

Steamer Agent

5.           

(j)

Clearing & Forwarding Agent

6.           

(l)

Air Travel Agent

7.           

(m)

Mandap keeper

8.           

(n)

Tour operator

9.           

(o)

Rent-a-Cab

10.      

(s)

Chartered Accountant

11.      

(t)

Cost Accountant

12.      

(u)

Company Secretary

13.      

(w)

Security Agency

14.      

(x)

Credit Rating Agency

15.      

(y)

Market Research Agency

16.      

(z)

Underwriting

17.      

(zb)

Photography

18.      

(zc)

Convention

19.      

(zi)

Video Production

20.      

(zj)

Sound Recording

21.      

(zn)

Port Services

22.      

(zo)

Authorized Service Station- Motor Car

23.&nbs

 

 

 

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