| S. No. |
Effective Date |
Name of the Services |
| 1 | 01.11.1996 | Advertising Services |
| 2 |
01.07.1997 |
Air Travel Agent's Service |
| 3 |
10.09.2004 |
Airport Services |
| 4 |
16.10.1998 |
Architect's Services |
| 5 |
01.06.2007 |
Asset Management Services |
| 6 |
01.05.2006 |
ATM Operations, Maintenance or Management Services |
| 7 |
01.05.2006 |
Auctioneer's Services |
| 8 |
16.07.2001 |
Authorised Service Station's Services |
| 9 |
16.07.2001 |
Banking and other Financial Services |
| 10 |
16.08.2002 |
Beauty Parlour's Services |
| 11 |
16.07.2001 |
Broadcasting Services |
| 12 |
01.07.2003 |
Business Auxiliary Services |
| 13 |
10.09.2004 |
Business Exhibition Services |
| 14 |
01.05.2006 |
Business Support Services |
| 15 |
16.08.2002 |
Cable Operator's Services |
| 16 |
16.08.2002 |
Cargo Handling Service |
| 17 |
16.06.2005 |
Cleaning Services |
| 18 |
16.07.1997 |
Clearing & Forwarding Agent's Services |
| 19 |
10.09.2004 |
Commercial or Industrial Construction Services |
| 20 |
01.07.2003 |
Commercial Training or Coaching Services |
| 21 |
16.05.2008 |
Commodity Exchange Services |
| 22 |
16.06.2005 |
Complex Construction Services |
| 23 |
07.07.1997 |
Consulting Engineer's Services |
| 24 |
16.07.2001 |
Convention Services |
| 25 |
01.11.1996 |
Courier Services |
| 26 |
01.05.2006 |
Credit Card, debit card, charge card or other payment card related services |
| 27 |
16.10.1998 |
Credit Rating Agency's Services |
| 28 |
15.06.1997 |
Custom House Agent's Services |
| 29 |
01.06.2007 |
Design Services |
| 30 |
01.06.2007 |
Development and Supply of Content Services |
| 31 |
16.06.2005 |
Dredging Services |
| 32 |
16.08.2002 |
Dry Cleaning Services |
| 33 |
01.07.2003 |
Erection, Commissioning or Installation Services |
| 34 |
16.08.2002 |
Event Management Services |
| 35 |
16.07.2001 |
Facsimile (FAX) Services |
| 36 |
16.08.2002 |
Fashion Designer's Services |
| 37 |
10.09.2004 |
Forward Contract Service |
| 38 |
01.07.2003 |
Franchise Services |
| 39 |
01.07.1994 |
General Insurance Business Services |
| 40 |
16.08.2002 |
Health Club & Fitness Centre's Services |
| 41 |
16.05.2008 |
Information Technology Software Services |
| 42 |
16.08.2002 |
Insurance auxiliary services relating to Life Insurance |
| 43 |
10.09.2004 |
Intellectual Property Services other than Copyrights |
| 44 |
16.10.1998 |
Interior Decorator's Services |
| 45 |
01.07.2003 |
Internet Cafe's Services |
| 46 |
01.05.2006 |
Internet Telecommunication Services |
| 47 |
16.07.2001 |
Leased Circuit Services |
| 48 |
10.09.2004 |
Life Insurance Business Services |
| 49 |
16.06.2005 |
Mailing List Compilation and Mailing Services |
| 50 |
01.07.2003 |
Management, Maintenance or Repair Services |
| 51 |
16.10.1998 |
Management Consultant's Services |
| 52 |
16.05.2008 |
Management of Investment under ULIP |
| 53 |
01.07.1997 |
Mandap Keeper's Services |
| 54 |
07.07.1997 |
Manpower Recruitment Agency's Services |
| 55 |
16.10.1998 |
Market Research Agency's Services |
| 56 |
01.06.2007 |
Mining Services |
| 57 |
16.07.2001 |
On-line Information and Database Access And/or Retrieval Services |
| 58 |
10.09.2004 |
Opinion Poll Services |
| 59 |
10.09.2004 |
Outdoor Caterer's Services |
| 60 |
16.06.2005 |
Packaging Services |
| 61 |
01.11.1996 |
Pager Services |
| 62 |
10.09.2004 |
Pandal or Shamiana Contractor's Services |
| 63 |
16.07.2001 |
Photography Services |
| 64 |
16.07.2001 |
Port Services |
| 65 |
16.10.1998 |
Practising Chartered Accountant's Services |
| 66 |
16.10.1998 |
Practising Company Secretary's Services |
| 67 |
16.10.1998 |
Practising Cost Accountant's Services |
| 68 |
16.05.2008 |
Processing and Clearing House Services |
| 69 |
01.05.2006 |
Public Relation Services |
| 70 |
16.08.2002 |
Rail Travel Agent's Services |
| 71 |
16.10.1998 |
Real Estate Agent's Services |
| 72 |
01.05.2006 |
Recovery Agent Services |
| 73 |
01.05.2006 |
Registrar To An Issue Services |
| 74 |
16.07.97 to 27.2.99 and then w.e.f. 01.04.2000 |
Rent-a-cab Scheme Operator's Services |
| 75 |
01.06.2007 |
Renting of Immovable Property Services |
| 76 |
01.05.2006 |
Sale of Space for Advertisement Services |
| 77 |
16.07.2001 |
Scientific and Technical Consultancy Services |
| 78 |
16.10.1998 |
Security Agency's Services |
| 79 |
01.06.2007 |
Services in Execution of Works Contract |
| 80 |
16.07.2001 |
Services Auxiliary to General Insurance |
| 81 |
16.06.2005 |
Services Provided by Club or Association |
| 82 |
01.05.2006 |
Share Transfer Agent Services |
| 83 |
01.05.2006 |
Ship Management Services |
| 84 |
16.06.2005 |
Site Formation and Clearance, Excavation, Earthmoving and Demolition Services |
| 85 |
16.07.2001 |
Sound Recording Services |
| 86 |
01.05.2006 |
Sponsorship Services |
| 87 |
15.06.1997 |
Steamer Agent's Services |
| 88 |
01.07.1994 |
Stock Broker's Services |
| 89 |
16.05.2008 |
Stock Exchange Services |
| 90 |
16.08.2002 |
Storage and Warehousing Services |
| 91 |
16.05.2008 |
Supply of Tangible Goods for Use In India |
| 92 |
10.09.2004 |
Survey and Exploration of Minerals |
| 93 |
16.06.2005 |
Survey and Map Making Services |
| 94 |
01.07.2003 |
Technical Inspection and Certification Services |
| 95 |
01.07.2003 |
Technical Testing and Analysis Services |
| 96 |
01.06.2007 |
Telecommunication Services |
| 97 |
16.07.2001 |
Telegraph Services |
| 98 |
01.07.1994 |
Telephone Services (including Cellular Phone Services) |
| 99 |
16.07.2001 |
Telex Services |
| 100 |
01.9.97 to 17.7.98 and then w.e.f. 01.04.2000 |
Tour Operator's Services |
| 101 |
10.09.2004 |
Transport of Goods by Air |
| 102 |
01.01.2005 |
Transport of Goods by Road |
| 103 |
01.05.2006 |
Transport of Goods in Container by Rail |
| 104 |
16.06.2005 |
Transport of Goods through Pipeline or other Conduit |
| 105 |
01.05.2006 |
Transport of Passengers by Air |
| 106 |
01.05.2006 |
Transport of Persons by Cruise Ship |
| 107 |
10.09.2004 |
Travel Agents (other than Air/Rail Travel Agents) |
| 108 |
10.09.2004 |
TV or Radio Programme Production |
| 109 |
16.10.1998 |
Underwriter's Services |
| 110 |
16.07.2001 |
Video-tape Production Services |
| Services on which tax is not leviable at present |
| 1 |
16.10.1998 |
Mechanized Slaughter House's Services (16.10.98 to 29.2.2000) - withdrawn w.e.f. 01.03.2000 |