Negative list of services (w.e.f. 1-7-2012)

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....er clauses (i) to (iii) above, provided to business entities; (b) services by the Reserve Bank of India; (c) services by a foreign diplomatic mission located in India; (d) services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 2[***] testing; (ii) supply of farm labour; (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produc....

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.... (A) first class; or (B) an airconditioned coach; (iii) metro, monorail or tramway; (iv) inland waterways; (v) public transport, other than predominantly for tourism purpose, in a  vessel, between places located in India; and 4[(vi) metered cabs or auto rickshaws;] (p) services by way of transportation of goods- (i) by road except the services of- (A) a goods transportation agency; or (B) a courier agency; (ii) 11[***] (iii) by inland waterways; (q) funeral, burial, crematorium or mortuary services including transportation of the deceased.]   ***************** Notes: 1. Inserted vide Finance Act, 2012 w.e.f. 1.7.2012 2. Omitted vide Section 103(D) of the Finance Act 2013, w.e.f. 10-05-2013, before it....