LIST OF SERVICES AT NIL RATE

SL.
No.
Description of Services Rate
1 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil
2 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil
3 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil
4 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243
W of the Constitution.
Nil
5 Services by a governmental authority by way of any activity in relation to any function entrusted to a
Panchayat under article 243G of the Constitution.
Nil

 



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