Exemption on Services to units of Special  Economic Zone (SEZ):

[vide notification No. 17/2011- ST dt 1-03-2011 wef 1-03-2011]

Taxable services provided to a unit of SEZ or a SEZ developer by the service provider is exempted from payment of service tax, if the services are wholly consumed within SEZ but if services are not consumed wholly within SEZ such services are taxable in the hands of service provider. However the exemption is available by way of refund of service tax paid on the specified services received for the authorized operations in a SEZ.

.Exemption to the extent of R&D cess paid on import of technology.

.Exemption on services to foreign diplomatic mission

.Exemption on services by Technology Business Incubate (TBI ) and Science and Technology Entrepreneurship Firm ( STEP )

.Exemption to specified export promotion schemes – Focus Market Schemes , Focus Product Scheme and Vishesh Krishi AND Gram Udyog Ujana.