NEGATIVE LIST OF SERVICES REVISED APPLICABLE FROM 01.07.2012

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Negative List of services is give below . There after list of exempted services are also provided.

(a) Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere: 
  • (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
  • (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  • (iii) transport of goods or passengers; or 
  • (iv) support services, other than services covered under clauses (i) to (iii) above, provided to business entities.

(b) Services by the Reserve bank of India.

(c) Services by a foreign diplomatic mission located in India.

(d) Services relating to agriculture or agricultural produce by way of –
  • (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed (The negative list entry in sub-clause (i) of clause (d) of section 66D is being modified by deleting the word “seed”. This will allow the benefit to all other testings in relation to “agriculture” or “agricultural produce:Budget 2013)testing;
  • (ii) supply of farm labour;
  • (iii) processes carried out at an agricultural farm including tending, pruning, cutting,harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market;
  • (iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
  • (v) loading, unloading, packing, storage or warehousing of agricultural produce;
  • (vi) agricultural extension services;
  • (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(e) Trading of goods.

(f) Any process amounting to manufacture or production of goods.
“process amounting to manufacture or production” in section 65B(40) is being expanded to include processes under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.(Budget 2013)

(g) Selling of space or time slots for advertisements other than advertisements broadcast

by radio or television.

(h) Service by way of access to a road or a bridge on payment of toll charges.

(i) Betting, gambling or lottery.

(j) Admission to entertainment events or access to amusement facilities.

(k) Transmission or distribution of electricity by an electricity transmission or distribution utility.

(l) Services by way of –
  • (i) pre-school education and education up to higher secondary school or equivalent;
  • (ii) education as a part of a curriculum for obtaining a qualification recognized by law;
  • (iii) education as a part of an approved vocational education course.

(m) Services by way of renting of residential dwelling for use as residence;

(n) Services by way of –
  • (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
  • (ii) inter-se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;

(o) Service of transportation of passengers, with or without accompanied belongings, by –
  • (i) a stage carriage;
  • (ii) railways in a class other than –
    • (A) first class; or 
    • (B) an air conditioned coach;
  • (iii) metro, monorail or tramway;
  • (iv) inland waterways;
  • (v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
  • (vi) metered cabs, radio taxis or auto rickshaws;

(p) Services by way of transportation of goods –
  • (i) by road except the services of –
    • (A) a goods transportation agency; or
    • (B) a courier agency;
  • (ii) by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or
  • (iii) by inland waterways;

(q) Funeral, burial, crematorium or mortuary services including transportation of the deceased.
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The service Tax Department has extended the Exempted services List and issued a new Amended list of Exempted  services vide notification 25/2012 dated 20.06.2012 in super session to old exemption list notified earlier vide notification 12/2012 . New 14 services has been added in the exempted category . The new notification is given below for your ready reference.




[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No.  25/2012-Service Tax
New Delhi, the 20th June, 2012
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:-
1.      Services provided to the United Nations or a specified international organization;
2.      Health care services by a clinical establishment, an authorised medical practitioner or  para-medics;
3.      Services by a veterinary clinic in relation to health care of animals or birds;
4.      Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;
5.      Services by a person by way of-
(a)     renting of precincts of a religious place meant for general public; or
(b)     conduct of  any religious ceremony;
6, Services provided by-
 (a) an arbitral tribunal to -
 (i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;
           (b)  an individual as an advocate or a partnership firm of advocates by way of   legal services to,-
         (i) an advocate or partnership firm of advocates providing legal services ;
        (ii) any person other than a business entity; or
        (iii) a business entity with a turnover up to rupees ten lakh in the preceding financial  year; or
     (c)  a person represented on an arbitral tribunal to an arbitral tribunal;


7.  Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India;
8.  Services by way of training or coaching in recreational activities relating to arts, culture or sports;
  9.    Services provided to or by an educational institution in respect of education     exempted from service tax, by way of,-
(a)  auxiliary educational services; or
(b)  renting of immovable property;

Exemption by way of auxiliary educational services and renting of immovable property by specified educational institutes under will no longer be available. This will have the effect of restricting the scope of exemption to “Auxiliary educational services” and “Renting of immovable property services” only when
  • a. Provided by any person to Educational Institutes;
  • b. Provided by one Educational Institute to another Educational Institute
“9A.   Any services provided by, _           
(i)      the National Skill Development Corporation  set up by the Government of India;
(ii)      a Sector Skill Council approved by the National Skill Development Corporation;
(iii)     an assessment   agency approved by the Sector Skill Council or the National Skill Development Corporation;
(iv)     a training partner approved by the National Skill Development Corporation or the Sector Skill Council

in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c)  any other Scheme implemented by the National Skill Development Corporation.”
10. Services provided to a recognised sports body by-
(a)  an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
(b)  another recognised sports body;
11.  Services by way of sponsorship of sporting events organised,-
(a)     by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(b)     by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c)      by Central Civil Services Cultural and Sports Board;
(d)     as part of national games, by Indian Olympic Association; or
(e)     under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
12. Services provided to the Government, a local authority or a governmental authority by way of constructionerection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -
(a)  a civil structure or  any other original works meant predominantly for  use other than for commerce, industry, or any other business or profession;
(b)  a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(c)    a structure meant predominantly for use  as (i) an educational, (ii) a clinical, or  (iii) an art or cultural establishment; 
(d)  canal, dam or other irrigation works;
(e)  pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or
(f)    a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act;
13.  Services provided by way of constructionerection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a)     a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b)     a civil structure or  any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c)      a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;
(d)     a pollution control or effluent treatment plant, except located as a part of a factory; or
a structure meant for funeral, burial or cremation of deceased;
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a)  an airport, port or railways, including monorail or metro;
(b)  a single residential unit otherwise than as a part of a residential complex;
(c)   low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d)  post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or
(e)  mechanised food grain handling system, machinery or equipment for units  processing  agricultural produce as food stuff excluding alcoholic beverages;
15. Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works or cinematograph films;
16. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador;
17.    Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;
18. Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;
19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a  mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;
20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods -
(a)  petroleum and petroleum products falling under Chapter heading 2710 and  2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(b)  relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(c)   defence  or military equipments;
(d)  postal mail or mail bags;
(e)  household effects;
(f)    newspaper or magazines registered with the Registrar of Newspapers;
(g)  railway equipments or materials;
(h)  agricultural produce;
(i)    foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or
(j)    chemical fertilizer and oilcakes;
21. Services provided by a goods transport agency by way of transportation of -
(a)  fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
(b)  goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or
(c)   goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;
22. Services by way of giving on hire -
(a)     to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b)     to a goods transport agency, a means of transportation of goods;
23. Transport of passengers, with or without accompanied belongings, by -
(a)  air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b)  a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c)    ropeway, cable car or aerial tramway;
24. Services by way of vehicle parking to general public excluding leasing of space to an entity for providing such parking facility;
25. Services provided to Government, a local authority or a governmental authority by way of -
(a)  carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or
(b)  repair or maintenance of a vessel or an aircraft;
26. Services of general insurance business provided under following schemes -
(a)     Hut Insurance Scheme;
(b)     Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development  Programme);
(c)      Scheme for Insurance of Tribals;
(d)     Janata Personal Accident Policy and Gramin Accident Policy;
(e)     Group Personal Accident Policy for Self-Employed Women;
(f)       Agricultural Pumpset and Failed Well Insurance;
(g)     premia collected on export credit insurance;
(h)     Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
(i)       Jan Arogya Bima Policy;
(j)       National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k)     Pilot Scheme on Seed Crop Insurance;
(l)       Central Sector Scheme on Cattle Insurance;
(m)  Universal Health Insurance Scheme;
(n)     Rashtriya Swasthya Bima Yojana; or
(o)     Coconut Palm Insurance Scheme;
27. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
(a)  the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
(b)  a period of three years has not been elapsed  from the date of entering  into an agreement as an incubatee;
28. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution -
(a)  as a trade union;
(b)  for the provision of carrying out any activity which is exempt from the levy of service tax; or
(c)   up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;
29. Services by the following persons in respective capacities -
(a)  sub-broker or an authorised person to a stock broker;
(b)  authorised person to a member of a commodity exchange;
(c)   mutual fund agent to a mutual fund or asset management company;
(d)  distributor to a mutual fund or asset management company;
(e)  selling or marketing agent of lottery tickets to a distributer or a selling agent;
(f)    selling agent or a distributer of SIM cards or recharge coupon vouchers;
(g)  business facilitator or a business correspondent to a banking company or an insurance company, in a rural area; or
(h)  sub-contractor providing services by way of works contract to another contractor providing  works contract services which are exempt;
30. Carrying out an intermediate production process as job work in relation to -
(a)  agriculture, printing or textile processing;
(b)  cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986);
(c)   any goods on which appropriate duty is payable by the principal manufacturer; or
(d)  processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of  parts of  cycles or sewing machines upto an aggregate value of taxable service of the specified processes of  one hundred and fifty lakh rupees in a financial year subject to the condition that such  aggregate value had not exceeded  one hundred and fifty lakh rupees during the preceding financial year;
31. Services by an organiser to any person in respect of a business exhibition held outside India;
32. Services by way of making telephone calls from -
(a)  departmentally run public telephone;
(b)  guaranteed public telephone operating only for local calls; or
(c)   free telephone at airport and hospital where no bills are being issued;
33. Services by way of slaughtering of bovine(deleted vide notification 44/2012 dated 07.08.2012) animals;

34. Services received from a  provider of service  located in a non- taxable territory by -
(a)  Government, a local authority, a governmental authority or an individual in  relation to any purpose other than commerce, industry or any other business or profession;
(b)  an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
(c)   a person located in a non-taxable territory;

35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material;
      36. Services by Employees’ State Insurance Corporation  to persons governed    under the Employees’ Insurance Act, 1948 (34 of 1948);
 37. Services by way of transfer of a going concern, as a whole or an independent part thereof;
  38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
  39. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

2.   Definitions. - For the purpose of this notification, unless the context otherwise requires, –
(a) “Advocate” has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961);
(b) “appropriate duty” means duty payable on manufacture or production under a Central Act or a State Act, but shall not include ‘Nil’ rate of duty or duty wholly exempt;
(c)  “arbitral tribunal” has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
 (d) “authorised medical practitioner” means a medical practitioner registered with any of  the  councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
 (e) "authorised person” means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange;
“approved vocational education courses” is being changed to include a course run by an industrial training institute or an industrial training centre affiliated to State Council for Vocational Training. Further, courses run by an institute affiliated to the National Skill Development Corporation are being excluded from the scope of the definition because National Skill Development Corporation is not an affiliating body.(budget 2013 changes)
(f) “auxiliary educational services” means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;
(g) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
(h) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
(i) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by Reserve Bank of India;
(j) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or part of an establishment to carry out diagnostic or investigative services of diseases;
(k) “charitable activities” means activities relating to -
           (i) public health by way of -
(a)  care or counseling of (i) terminally ill persons or persons with  severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or
(b)  public awareness of preventive health, family planning or  prevention of HIV infection;
            (ii) advancement of religion or spirituality;
            (iii) advancement of educational programmes or skill development relating to,-
(a)     abandoned, orphaned or homeless children;
(b)     physically or mentally abused and traumatized persons;
(c)      prisoners; or
(d)     persons over the age of 65 years residing in a rural area; 
            (iv) preservation of environment including watershed, forests and wildlife; or
(v) advancement of any other object of general public utility up to a  value of,-

(a)  eighteen lakh and seventy five thousand rupees for the year 2012-13 subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during 2011-12;
(b)  twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year;


(l) “commodity exchange” means an association as defined in section 2 (j) and recognized under section 6 of the Forward Contracts (Regulation) Act,1952 (74 of 1952);
(m) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(n)“declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;
(o) “distributor or selling agent” has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery- organising State;
(p) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(q)“general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
(r)“goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor  Vehicles Act, 1988 (59 of 1988);
(s) “governmental authority’’ means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W  of the Constitution;  
(t) “health care services” means any service by way of  diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(u) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products;
(v)“insurance company” means  a company carrying on life insurance business or general insurance business;
(w)“legal service”  means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
(x)“life insurance business” has the meaning assigned to it in clause (11) of section 2 of the Insurance  Act, 1938 (4 of 1938);
(y) “original works” means  has the meaning assigned to it in Rule 2A of  the Service Tax (Determination of Value) Rules, 2006;
(z) “principal manufacturer” means any person who gets goods manufactured or processed on  his account from another person;
(za) “recognized sports body” means - (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation  recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;
(zb) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;
(zc) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zd)“rural area” means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or
any area that may be notified as an urban area by the Central Government or a State Government;
(ze)“single residential unit” means a  self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
(zf) "specified international organization" means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply;
(zg)"state transport undertaking" has the meaning assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zh)"sub-broker" has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992;
(zi) “trade union” has the meaning assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926).
3. This notification shall come into force on the 1st day of July, 2012.
 [F. No.334/1/2012 -TRU]

(Rajkumar Digvijay)

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