Instruction No. 79

F. No. D.12/19/2013-SEZ

Government of India

Ministry of Commerce & Industry

Department of Commerce

(SEZ Division)

*****

Udyog Bhawan, New Delhi – 110107

Dated the 19th November, 2013

To,

All Development Commissioners Special Economic Zones

Subject: Uniform list of services to be followed in SEZs – regarding.

Sir/Madam,

I am directed to refer to this Ministry’s letter No. D.12/25/2012-SEZ dated 16th September, 2013 vide which a list of 58 (Annexure) services which may be permitted by all UACs as default authorised services was conveyed.

2. Representations have been received for inclusion of more services in the list of default authorised services. The matter was considered during the DC meeting held on 7th November, 2013 and it has been decided that following two more services may be included in the list of default authorised services:-

(i) Rent-a-cab Scheme Operator’s Services

(ii) SEZ Online Services

  1. The above approved list of services shall ordinarily be permitted by UAC unless anything to the contrary is noticed. Other services which are not included in the uniform list may be decided by UAC on merit.
  2. DCs/UACs may expand the above list to facilitate units/developers in their respective zones.

Encl: Annexure – list of 58 services.

Yours faithfully,

(Kabir abar)

Under Secretary to the Government of India

Tel: 011-2306-2496

Fax: 011-2306-3418

E-mail: kabiraj.sabargnic.in


Annexure

Default List of Services approved by Department of Commerce

SI. No.

List of Approved Services

1

Airport Authority Services

2

Architech Services

3

Asset Management Services

4

Advertising agency services

5

Airport services

6

Banking and other financial services

7

Business Exhibition services

8

Cargo Handling services

9

Chartered Accountant Services

10

Cleaning Activity services

11

Clearing & forwarding agents services

12

Commercial or industrical construction services

13

Company secretary services

14

Computer network services

15

Consulting Engineer’s services

16

Cost accountant services

17

Courier services

18

Credit rating agency services

19

Custom house agent services

20

Commercial training & coaching services

21

Convention services

22

Copyright services

23

Design services

24

Development & supply of content services

25

Erection, commission and installation services

26

General insurance business services

27

Goods transport agency services

28

Information Technology Software Services

29

Interior decorator services

30

Internet communication services

31

Intellectual property services

32

Legal consultancy services

33

Management, maintanance or repair services

34

Manpower Recruitment and supply agency services

35

Market research agency services

36

Other Port services

37

Outdoor caterer services

38

Packaging activity services

39

Port services

40

Processing & clearing house services

41

Renting of Immovable property services

42

Security agency services

43

Site formation & clearance, excavation earth moving

44

Storage & warehousring services

45

Supply of tangible goods

46

Survey & map making services

47

Sceintific or technical consultancy service

48

Sound recording studio or agency services

49

Technical inspection and certification

50

Technical Testing and Analysis services

51

Telecommunication services

52

Transport of goods by Air services

53

Transport of goods by Rail services

54

Transport of goods by Road services

55

Works contract services

56

Transport of goods services

57

Construction Services

58

On-line Information and database access services

More Under Service Tax

Posted Under

Category : Service Tax (3413)
Type : Instructions (1014) Notifications/Circulars (32636)

3 responses to “Services on which SEZ may claim exemption from Service Tax”

  1. Ram says:

    Dear Sir,
    I seek your advise on service tax. I am an independent software consultant and I provide software services as an individual.
    I have provided software services as a temporary contractor/ consultant to a corporate which is not only a SEZ unit but is also a software services Company in Bangalore. Further, my software services were exported to another Company in the UK. I mean my services were not “consumed” in India but in the UK.
    My question is do I need to pay service tax for the software services that I rendered?
    Please let know your charges to answer my question, if any.
    Regards

  2. Ashok says:

    Not sure what specifying service category means after moving into a negative list of service tax. Are we to refer to the old service tax law for the definition of the services listed in the notification? Can somebody clarify pls…

  3. manali says:

    great … highly useful

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