The following services are exempted: transport of passengers by helicopter on seat-share basis from or to airports and helipads in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Bagdogra (West Bengal); storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing; services by the Seamen’s Provident Fund Organisation; grant of exclusive right to collect toll by the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; and curing of coffee supplied to coffee cultivators.

The exemption at serial number 21A will not apply to services of a goods transport agency for goods supplied through an e-commerce operator. The explanation to serial number 18 is omitted, the definition of ‘goods transport agency’ is substituted and a definition of ‘seed’ is inserted. The notification comes into force on 1 November 2026.