1.Agriculture , 2.Services by govt(other than postal service , telephone,Transportaion of passingers or goods etc) 3.Services by RBI 4.Advertisement by Hoardings (not apply to TV Paper ad) 5.Cremation expenses incl Transportation of deceased 6.Services by foreign dip;omatic mission in India 7.Trading of Goods 8.Lottery betting Gambling 9.Manufacture of Goods 10.Education upto 12 th standard 11. Access of road or bridge on payment of toll charges 12.admission to Entertainment or amusement facilities 13.elctricity transmission and distribution 14.Renting for Residence 15.consideration as interest or discount for deposits and loans and foreign currency exchange 16.service of transportation of passengers with or without belongings incl stage carrier, second sleeper class railways ,metro mono tramways,public transport,auto metered taxis 17.services by way of transportation of goods other than GTA ,Courier agency