Negative List

Provider of ServiceRecipient of serviceNature of Services
GovernmentAny personAll Services of government are in negative list except the following:
(i) 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;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers; or
(iv) any service, other than services covered under clauses (i) to (iii)above, provided to business entities
Reserve Bank of IndiaAny personAny Service
Foreign diplomatic mission located in IndiaAny personAny Service
Any person in relation to agricultureAny person(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 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 produce but make it only marketable for the primary market;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce
Any personAny persontrading of goods
Any personAny personservices by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption
Any personAny personselling of space for advertisements in print media
Any personAny personservice by way of access to a road or a bridge on payment of toll charges
Any personAny personbetting, gambling or lottery
an electricity transmission or distribution utilityAny persontransmission or distribution of electricity
Any personAny personrenting of residential dwelling for use as residence
Any personAny personextending deposits, loans or advances in so far as the consideration is represented by way of interest or discount
Banks or authorized dealers of foreign exchange or amongst banks and such dealersBanks or authorized dealers of foreign exchange or amongst banks and such dealerssale or purchase of foreign currency amongst either of such persons
Any personservice of transportation of passengers, with or without accompanied belongings
Any personservices by way of transportation of goods by road
Any personAny personservices by way of transportation of goods by inland waterways
Any personAny personfuneral, burial, crematorium or mortuary services including transportation of the deceased