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Indian Service Tax

Notifications

Agricultural Insurance

[Notification No. 3/2000-ST, dt. 6/7/2000]

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest, so to do, hereby exempts the taxable services in relation to general insurance business provided under the National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana ) or the Pilot Scheme on Seed Crop Insurance, from the whole of the service tax leviable thereon under Section 66 of the said Act.

Cattle Insurance

[Notification No. 4/2000-ST, dt. 31/7/2000]

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services in relation to Cattle Insurance provided under the Central Sector Scheme on Cattle Insurance, from whole of the service tax leviable thereon under Section 66 of the said Act.

Diplomatic Missions

[Notification No. lO/96-ST, dt. 26/11/1996]

Exemption to non-life insurance premium of specified Diplomatic Missions

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central  Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by any insurer carrying a general insurance business for non-life insurance premium to the Diplomatic Missions specified in column (2) of the Schedule hereto annexed from the whole of Service Tax leviable thereon under Section 66 of the said Act.

Sl. No. Name of the Diplomatic Missions Sl. No. Name of the Diplomatic Missions Sl. No. Name of the Diplomatic Missions 1. Afghanistan 25. Iran 49. Russia 2. Algeria 26. Iraq 50. Sahrawi Arab Democratic 3. Angola 27. Israel 51. Republic 4. Austria 28. Japan 52. Saudi Arabia 5. Bangladesh 29. Kazakstan 53. Senegal 6. Belarus 30. Kenya 54. Singapore 7. Bhutan 31. Democratic People's Republic of Korea and Republic of Korea 55. Slovakia 8. Bulgaria 32. Kuwait 56. Sri Lanka 9. Burkina Faso 33. Kyrghyzstan 57. Switzerland 10. Cambodia 34. Malta 58. Tanzania 11. Canada 35. Mauritius 59. Trinidad and Tobago 12. China 36. Mexico 60. Turkey 13. Colombia 37. Mongolia 61. Turkmenistan 14. Croatia 38. Morocco 62. Uganda 15 Cuba 39. Myanmar 63. Ukraine 16. Cyprus 40. Namibia 64. United Arab Emirates 65. U.S.A. 17. Czech Republic 41. Nepal 65. Uzbekistan 18. Finland 42. Nigeria 66. Venezuela 19. Germany 43. Norway 67. Vietnam 20. Ghana 44. Oman 68. Yemen 21. Greece 45. Palestine 69. Yugoslavia 22. Holysee 46. Philippines 70. Zaire 23. Hungary 47. Poland 71. Zambia 24. Indonesia 48. Qatar 72. Zimbabwe

Group Personal Accident Policy of Rajasthan

 [Notification No. 1/2000-ST, dt. 9/2/2000]

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest, so to do, hereby exempts the taxable services provided, by Government of Rajasthan under Group Personal Accident Scheme, to its employees in. relation to general insurance business, from whole of the service tax leviable thereon under Section 66 of the said Act.

Jan Arogya Bima Policy

[Notification No. 12/97-ST, dt. 14/2/1997]

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided, by an  insurer carrying on general insurance business, to a policy holder of Jan Arogya Bima Policy in relation to general insurance business, from the whole of service tax leviable thereon under Section 66 of the said Act.

Specified Services

[Notification No.3/94(S.T), dt. 30/6/1994]

Exemption to specified Insurance Schemes and Telephone calls made from Public Booths, Free Telephones at Airports and Hospitals

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services, as are specified in column (2) of the Table hereto annexed, from the whole of service tax leviable thereon under Section 66 of the said Act.

Specified Taxable Services

• Personal Accident Social Security and Hut Insurance Scheme.

• Comprehensive Crop Insurance Scheme.

• Cattle Insurance under Integrated Rural Development Programme.

• Scheme for Insurance of Tribals.

• Janata Personal Accident Policy and Gramin Accident Policy.

• Group Personal Accident Policy for Self-Employed Women.

• Agricultural Pumpset and Failed Well Insurance.

• Premia collected on insurance of export of goods from India and export credit insurance.

• Premium received from Re-Insurance both domestic and overseas.

• All business for which premium is booked outside India.

• Small transactions involving premium of less than rupees fifty except  motor insurance.

• Departmentally run Public Telephones for local calls.

• Guaranteed public telephone operating only for local calls.

• Free telephone at Airports and Hospitals where no bills  are being issued.

This notification shall come into force on the 1st day of July, 1994.

Universal Health Insurance Scheme

[Notification No. 16/2003-ST, dt. 11/7/2003]

In exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest, so to do, hereby exempts the taxable service provided by an insurer carrying on General Insurance Business to a policy holder in relation to general insurance business provided under the Universal Health Insurance Scheme, from the whole of the service tax leviable thereon under Section 66 of the said Act.