Declared services define taxability across renting, construction, IP licensing, software development and works-contract service portions.

Declared services are nine specified activities treated as services for service-tax purposes, including renting of immovable property; construction where consideration is received before completion certification; temporary transfer or use of intellectual property; IT software development and customization; agreements to refrain or tolerate acts; transfer of goods by hiring or leasing without transfer of right to use; delivery of goods on hire-purchase or instalments; service portion of works contracts; and service portion where goods (including food and drink) are supplied as part of an activity. Taxability, exemptions, valuation rules and point-of-taxation tests are set out for each entry.

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