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Disclosure: The given document is meant to assist you in memorizing the items of the negative list(66D). It is not an exhaustive
document to cover your Negative List chapter as you need to cover the details from the primary book you are following.

Negative List (Section 66D)

Advertisement
Covered in negative list: Selling of space for advertisements in print media
Print media means book and newspaper but does not include business directories, yellow pages, trade catalogues etc.
Not Covered: Services by Ad agencies for making or preparation of advertisement

Bridges
Covered in negative list: Service provided by way of access to road or a bridge on payment of toll charges
Not Covered: Service provided by an agency for collection of toll charges

Cabs
Covered in negative list: Service of transportation of passengers
by Stage carriage1 Railways in a Non AC: second class and lower Metro, monorail or tramway inland waterways
public transport in a vessel not for touring metered cabs or auto rickshaws

Diplomatic mission
Covered in negative list: Services by a foreign diplomatic mission located in India
Not Covered: Service provided by any office or establishment of international organization

Electricity
Covered in negative list: Transmission or distribution of electricity by an electricity transmission or distribution
organization
Not Covered: Installation of generator sets etc. by private contractors for distribution of electricity Charges collected by
a developer or a housing society for distribution of electricity within a complex

Funeral
Covered in negative list: Funeral, burial, crematorium or mortuary services including transportation of the deceased

Goods Transportation
Covered in negative list: Services by way of transportation of goods
-By road except the service of goods transportation agency or courier agency
-By an aircraft or vessel from a place outside India up to the customs station of clearance in India
-By inland waterways

House Residential
Covered in negative list: Renting of residential building (dwelling) for use as residence
Not Covered: Hotels, guest house, lodge, commercial buildings etc.
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Interest
Covered in negative list: Service by way of
-Extending of deposits, loans or advances where consideration is INTEREST or discount
-Sale or purchase of foreign currency between
-Banks
-Authorized Dealers
-Banks and such Dealers
Not covered: Service fee and processing charges related to money borrowed

Jhule (entertainment)
Covered in negative list: Admission to entertainment events2 or access to amusement facilities3
It has been omitted by Finance Act, 2015 with effect from 1-6-2015

Kheti (agriculture)
Agriculture means the cultivation of plants and rearing of all life forms of animals except the rearing of horses for food,
fuel, raw material or other similar products
Covered in negative list: Services related to agriculture or agricultural produce by way of-
-Renting or leasing of agro machinery or vacant land
-Agricultural Extension services 4
-Agricultural Operations
-Supply of farm Labour
-Loading, unloading, packing, storage or warehousing of agricultural produce
-Processes carried out at the agricultural farm to make it marketable for the primary market.
-Purchase or sale of agricultural produce by Marketing Committee/Board/Commission Agent

Mnemonic Code: REAL LPP

Lottery
Covered in negative list: Betting, gambling or lottery
Not Covered: Services for organizing, marketing, promoting betting or gambling

Manufacture
Covered in negative list: Services by way of carrying out any process amounting to manufacture or production of goods
excluding alcoholic liquor for human consumption on which excise duty is leviable
It also includes manufacturing activities carried on contract or job work basis provided excise duty is leviable

NOP
Qualification (Education)
Covered in negative list: Following services related to education-
-Pre-school education and education up to higher secondary school
-Education for obtaining a qualification recognized by any law in India
-Education as part of an approved vocational educational course5

RBI
Covered in negative list: Services provided by the reserve bank of India
Not Covered: Services provided to Reserve Bank of India
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Sarkaar (Government)
Covered in negative list: Services provided by government (Both Central and State) or a local authority
Not Covered: Following Services to the extent they are not covered elsewhere-
-Speed Post, express parcel, life insurance and agency services by the Department of Posts to a person other than the
government
-Services related to an aircraft or a vessel, inside or outside the area of a port or an airport
-Transport of goods or passengers
-Any services 6 provided to business entities

Trading
Covered in negative list: Trading of goods7
Not Covered: Activities of Commission or selling agents
Notes
1: Stage Carriage- it means motor vehicle constructed or adapted to carry more than 6 passengers excluding the driver for hire or
reward for which separate funds are paid by or for individual passengers, either for the whole journey or for stages of journey.

2: Entertainment events: It has been defined as an event or a performance which is intended to provide recreation, pastime, fun or
enjoyment circus, concerts, sporting events, theatrical performances etc.

3: Amusement facility: Facility where fun/recreation is provided by means of rides, gaming devices, bowling alleys, water parks etc.

4: Agricultural extension services: Means application of scientific research and knowledge to agricultural practices, through farmer
education or training

5: Approved vocational educational course: These have been specified in section 65B of the Act. These are-
-Course run by industrial training institute affiliated to National council for Vocational training
-Course run by an institute affiliated to National Skill Development Corporation
-Modular Employable Skill Course, approved by National council for Vocational training, run by a person registered

6: Earlier support services was mentioned which has now been replaced with any services.

7: Goods means every kind of movable property other than actionable claims and money.

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