|Sale of space or time for advertisement to be broadcast on radio or television
||Sale of space for advertisement in print media
|Sale of time slot by a broadcasting organization.
||Sale of space for advertisement in bill boards, public places, buildings, conveyances, cell phones, automated teller machines, internet Aerial advertising
8) Access to a Road or a Bridge on Payment of Toll Charges
The negative list entry covers access to a road or a bridge on payment of toll charges. The access to National highways or state highways, which are also roads, is hence covered in this entry.
9) Betting, Gambling or Lottery
Betting or gambling‘ has been defined in section 65B of the Act as putting on stake something of value, particularly money, with consciousness of risk and hope of gain on the outcome of a game or a contest, whose result may be determined by chance or accident, or on the likelihood of anything occurring or not occurring‘. The State Government levy a betting tax on such activities.
10) Entry to Entertainment Events and access to Amusement Facilities
Entertainment event‘ has been defined in section 65B of the Act ‘as an event or a performance which is intended to provide recreation, pastime, fun or enjoyment, such as exhibition of cinematographic films, circus, concerts, sporting events, fairs, pageants, award functions, dance performances, musical performances, theatrical performances including cultural programs, drama, ballets or any such event or program.
‘Amusement facility’ has been defined in the Act as a ‘facility where fun or recreation is provided by means of rides, gaming devices or bowling alleys in amusement parks, amusement arcades, water parks, theme parks or such other place but does not include a place within such facility where other services are provided‘.
11) Transmission or Distribution of Electricity
An ‘electricity transmission or distribution utility‘ has also been defined in section 65B of the act to means the following:
- the Central Electricity Authority
- a State Electricity Board
- the Central Transmission Utility (CTU)
- a State Transmission Utility (STU) notified under the Electricity Act, 2003 (36 of 2003)
- a distribution or transmission licensee licensed under the said Act
- any other entity entrusted with such function by the Central or State Government
12) Specified services relating to Education
The following services relating to education are specified in the negative list –
- pre-school education and education up to higher secondary school or equivalent
- education as a part of a prescribed curriculum for obtaining a qualification recognized by any law for the time being in force;
- education as a part of an approved vocational education course
Approved vocational education courses have been specified in section 65B of the Act. These are
- a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961(52 of 1961)
- a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Employment and Training, Ministry of Labour and Employment, Government of India;
- a course run by an institute affiliated to the National Skill Development Corporation set up by the Government of India.
13) Services by way of Renting of residential dwelling for use as residence
‘Renting‘ has been defined in section 65B as “allowing, permitting or granting access, entry, occupation, usage or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property‘.
14) Financial Sector
The services of loans, advances or deposits are in the list in so far as the consideration is represented by way of interest or discount. Any charges or amounts collected over and above the interest or discount amounts would represent taxable consideration. Some examples:
- Fixed deposits or saving deposits or any other such deposits in a bank for which return is received by way of interest.
- Providing a loan or over draft facility for a credit limit facility in consideration for payment of interest.
- Mortgages or loans with a collateral security to the extent that the consideration for advancing such loans or advances are represented by way of interest.
- Corporate deposits to the extent that the consideration for advancing such loans or advances are represented by way of interest or discount.
The Invoice discounting is covered only to the extent consideration it is represented by way of discount. Any charges or amounts collected over and above the interest or discount amounts would represent taxable consideration. Services provided by banks or authorized dealers of foreign exchange by way of sale of foreign exchange to general public are not covered in Negative List.
15) Service relating to Transportation of Passengers
The following services relating to transportation of passengers, with or without accompanied belongings, have been specified in the negative list. Services by:
- a stage carriage;
- railways in a class other than (i) first class; or (ii) an AC coach;
- metro, monorail or tramway;
- inland waterways;
- public transport, other than predominantly for tourism purpose, in a vessel between places located in India ; and
- metered cabs, radio taxis or auto rickshaws.
The various other equivalent modes of transport not specified herein could be cause of dispute as the above list is not complete within each segment.
16) Service relating to Transportation of Goods
The following services provided in relation to transportation of goods are specified in the negative list:-
- by road except the services of (i) a goods transportation agency; or (ii) a courier agency
- by aircraft or vessel from a place outside India upto the customs station of clearance in India; or
- By inland waterways. (. Services provided as agents for inland waterways are not covered in the negative list.)
17) Funeral, Burial, Crematorium or Mortuary services including transportation of the deceased
This entry exempts services in relation to cremation etc. of dead.