What are the 17 specified services for which credit can be taken, if used in exempted as well as dutiable/taxable goods/services?
Sl. No. | Clause of Section 65(105) | Service |
|---|---|---|
1. | g | Consulting engineer |
2. | p | architect |
3. | q | interior decorator |
4. | r | management or business consultant |
5. | v | real estate agent |
6. | w | security agency |
7. | za | scientific or technical consultancy |
8. | zm | banking and other financial services |
9. | zp | Omitted. Though this item has been deleted in 2004, it strangely figures in the rule . |
10. | zy | insurance auxiliary services concerning life insurance business |
11. | zzd | erection, commissioning and installation agency |
12. | zzg | management, maintenance or repair |
13. | zzh | technical testing and analysis |
14. | zzi | technical inspection and certification |
15. | zzk | foreign exchange broker |
16. | zzq | commercial or industrial construction service |
17. | zzr | intellectual property service |
F.No. , Dated : October 1, 2007