Exempted Services from Gst

 

 

List of Services exempted under GST

 

 

 

Sl

Exempt Services

Effective Date

No

 

 

 

 

 

 

1

Services by way of charitable activities. (Entity reg under

28th June, 2017

 

Sec.12AA of the Income-tax Act, 1961)

 

 

 

 

2

Services by way of transfer of a going concern.

28th June, 2017

 

 

 

 

GOVERNMENT SERVICES

28th June, 2017

 

 

 

3

Pure services in relation to any function entrusted to a

28th June, 2017

 

Panchayat / Municipality under article 243G / 243W of the

 

 

Constitution.

 

 

 

 

4

Government services in relation to any function entrusted to

28th June, 2017

 

a Panchayat under article 243W of the Constitution

 

 

 

 

5

Government services in relation to any function entrusted to

28th June, 2017

 

a Municipality under article 243G of the Constitution.

 

 

 

 

6

Services by the Government excluding the following

28th June, 2017

 

services—

 

 

(a)

services by the Department of Posts

 

 

(b)

services in relation to an aircraft or a vessel

 

 

(c)

transport of goods or passengers; or

 

 

(d)

any service, other than services covered under entries

 

 

(a) to (c) above, provided to business entities.

 

 

 

 

7

Services by the Government to a business entity with an

28th June, 2017

 

aggregate turnover of up to Rs.20/10 lakhs in the preceding

 

 

financial year.

 

 

 

 

8

Services provided by Government Entity to Government

28th June, 2017

 

 

 

9

Services provided by Government where the consideration

28th June, 2017

 

for such services does not exceed five thousand rupees

 

 

 

 

10

Services provided by Government under any insurance

28th June, 2017

 

scheme

 

 

 

 

11

Services provided by Government by way of issuance of

28th June, 2017

 

passport, visa, driving licence, birth certificate or death

 

 

certificate.

 

 

 

 

 

 

12

Services provided by Government by way of tolerating

28th June, 2017

 

non-performance of a contract

 

 

 

 

13

Services provided by Government by way of assignment of

28th June, 2017

 

right to use natural resources to an individual farmer.

 

 

 

 

14

Services provided by Government by way of assignment of

28th June, 2017

 

right to use natural resources before 1st April 2016.

 

 

 

 

15

Services provided by Government by way of deputing

28th June, 2017

 

officers after office hours or on holidays.

 

 

 

 

16

Services provided by Government under any training

28th June, 2017

 

programme.

 

 

 

 

17

Services by the Government by way of any activity in

28th June, 2017

 

relation to a function entrusted to a Panchayat under article

 

 

243G of the Constitution is neither a supply of goods nor a

 

 

supply of service

 

 

 

 

18

Services provided by Government by way of allowing a

28th June, 2017

 

business entity to operate as a telecom service provider etc.

 

 

 

 

19

Services provided by Government by way of registration,

28th June, 2017

 

testing etc.

 

 

 

 

20

Services received from a provider of service located in a

28th June, 2017

 

non- taxable territory by –

 

 

(a)

Government, in relation to any purpose other than

 

 

commerce, industry or any other business or profession;

 

 

(b)

Charitable Entities; or

 

 

(c)

a person located in a non-taxable territory:

 

 

 

 

 

TRANSPORT SERVICES

28th June, 2017

 

 

 

21

Transport of passengers by State carriers or journey from/to

28th June, 2017

 

specified airport

 

 

 

 

22

Services provided to the Central Government by way of

28th June, 2017

 

transport of passengers under regional connectivity scheme

 

 

as notified by the Ministry of Civil Aviation.

 

 

 

 

23

Service of transportation of passengers, with or without

28th June, 2017

 

accompanied belongings, by—

 

 

(a)railways in a class other than—

 

 

(i) first class; or

 

 

(ii) an air-conditioned coach;

 

 

(b)

metro, monorail or tramway;

 

 

(c)

inland waterways;

 

 

 

 

 

 

 

(d)public transport, other than predominantly for tourism

 

 

purpose, in a vessel between places located in India; and

 

 

(e)

metered cabs or auto rickshaws (including e-rickshaws).

 

 

 

 

24

Services by way of transportation of goods-

28th June, 2017

 

(a)

by road except the services of—

 

 

(i)

a goods transportation agency;

 

 

(ii)

a courier agency;

 

 

(b)

by inland waterways.

 

 

 

 

25

Services by way of transportation of goods by an aircraft

28th June, 2017

 

from a place outside India upto the customs station of

 

 

clearance in India.

 

 

 

 

26

Services by way of transportation by rail or a vessel from

28th June, 2017

 

one place in India to another of the following goods:

 

 

(a) relief materials meant for victims of natural or man-made

 

 

disasters, calamities, accidents or mis- hap;

 

 

(b)

defence or military equipments;

 

 

(c)

newspaper or magazines registered with the Registrar

 

 

of Newspapers;

 

 

(d)

railway equipments or materials;

 

 

(e)

agricultural produce;

 

 

(f)

milk, salt and food grain including flours, pulses and rice;

 

 

and

 

 

(g)

organic manure.

 

 

 

 

27

Services provided by a goods transport agency, by way of

28th June, 2017

 

transport in a goods carriage of –

 

 

(a) agricultural produce;

 

 

(b) goods, where consideration charged for the

 

 

transportation of goods on a consignment transported in a

 

 

single carriage does not exceed one thousand five hundred

 

 

rupees;

 

 

(c)

goods, where consideration charged for transportation

 

 

of all such goods for a single consignee does not exceed

 

 

rupees seven hundred and fifty;

 

 

(d)

milk, salt and food grain including flour, pulses and rice;

 

 

(e)

organic manure;

 

 

(f)

newspaper or magazines registered with the Registrar of

 

 

Newspapers;

 

 

(g) relief materials meant for victims of natural or man-made

 

 

disasters, calamities, accidents or mis- hap; or

 

 

(h)

defence or military equipments.

 

 

 

 

 

 

28

Services by way of giving on hire –

28th June, 2017

 

(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.

 

 

 

 

 

INSURANCE SERVICES

28th June, 2017

 

 

 

29

Services of life insurance business provided by way of

28th June, 2017

 

annuity

 

 

 

 

30

Services of life insurance business provided or agreed to be

28th June, 2017

 

provided by the Army, Naval and Air Force Group Insurance

 

 

Funds.

 

 

 

 

31

Services by the Employees’ State Insurance Corporation.

28th June, 2017

 

 

 

32

Services of general insurance business provided under

28th June, 2017

 

various Government schemes.

 

 

 

 

33

Services of life insurance business provided under various

28th June, 2017

 

Government schemes.

 

 

 

 

 

GENERAL PUBLIC SERVICES

28th June, 2017

 

 

 

34

Transmission or distribution of electricity by an electricity

28th June, 2017

 

transmission or distribution utility.

 

 

 

 

35

Services of public libraries by way of lending of books,

28th June, 2017

 

publications or any other knowledge enhancing content or

 

 

material.

 

 

 

 

36

Services by way of-

28th June, 2017

 

(a) health care services by a clinical establishment.

 

 

(b) services provided by way of transportation of a patient in

 

 

an ambulance.

 

 

 

 

37

Services by way of public conveniences.

28th June, 2017

 

 

 

38

Services by a veterinary clinic in relation to health care of

28th June, 2017

 

animals or birds.

 

 

 

 

39

Services provided by the cord blood banks.

28th June, 2017

 

 

 

40

Services provided by way of pure labour contracts of

28th June, 2017

 

construction under the Housing for All (Urban) Mission or

 

 

Pradhan Mantri Awas Yojana

 

 

 

 

 

41

Services by way of pure labour contracts of construction,

28th June, 2017

 

erection, commissioning, or installation of original works

 

 

pertaining to a single residential unit otherwise than as a

 

 

part of a residential complex.

 

 

 

 

42

Services by way of renting of residential dwelling for use as

28th June, 2017

 

residence.

 

 

 

 

43

Services by a hotel, inn, guest house having declared tariff

28th June, 2017

 

less than one thousand rupees per day

 

 

 

 

44

Services of religious ceremony

28th June, 2017

 

 

 

45

Services by a specified organisation in respect of a religious

28th June, 2017

 

pilgrimage.

 

 

 

 

46

Service by way of access to a road or a bridge on payment

28th June, 2017

 

of toll charges.

 

 

 

 

47

Services by way of loading, unloading, packing, storage or

28th June, 2017

 

warehousing of rice.

 

 

 

 

48

Services by the Reserve Bank of India.

28th June, 2017

 

 

 

49

Services received by the Reserve Bank of India, from

28th June, 2017

 

outside India in relation to management of foreign exchange

 

 

reserves.

 

 

 

 

50

Services by way of extending deposits, loans or advances

28th June, 2017

 

etc

 

 

 

 

51

Services by an acquiring bank, to any person in relation to

28th June, 2017

 

settlement of an amount upto two thousand rupees in a

 

 

single transaction.

 

 

 

 

52

Services provided by the Employees Provident Fund

28th June, 2017

 

Organisation.

 

 

 

 

53

Services provided by the Insurance Regulatory and the

28th June, 2017

 

Development Authority of India.

 

 

 

 

54

Services provided by the Securities and Exchange Board of

28th June, 2017

 

India.

 

 

 

 

55

Services by way of collection of contribution under the Atal

28th June, 2017

 

Pension Yojana.

 

 

 

 

56

Services by way of collection of contribution under any

28th June, 2017

 

pension scheme of the State Governments.

 

 

 

 

57

One time upfront amount (called as premium, salami, cost,

28th June, 2017

 

price, development charges or by any other name) leviable

 

 

 

 

 

 

in respect of the service, by way of granting long term (thirty

 

 

years, or more) lease of industrial plots, provided by the

 

 

State Government Industrial Development Corporations or

 

 

Undertakings to industrial units.

 

 

 

 

58

Services of leasing of assets by the Indian Railways

28th June, 2017

 

Finance Corporation to Indian Railways.

 

 

 

 

59

Services provided by an incubate up to a total turnover of

28th June, 2017

 

Rs.50 Lacs rupees

 

 

 

 

60

Services by business facilitator or a business correspondent

28th June, 2017

 

 

 

61

Taxable services, provided by a Technology Business

28th June, 2017

 

Incubator or a Science and Technology Entrepreneurship

 

 

Park etc

 

 

 

 

62

Services provided by-

28th June, 2017

 

(a) an arbitral tribunal

 

 

(b) a partnership firm of advocates or an individual as an

 

 

advocate other than a senior advocate, by way of legal

 

 

services

 

 

(c) a senior advocate by way of legal services.

 

 

 

 

63

Services by way of collecting or providing news by an

28th June, 2017

 

independent journalist, Press Trust of India or United News

 

 

of India.

 

 

 

 

64

Services provided by the Goods and Services Tax Network

28th June, 2017

 

to the Central Government or State Governments or Union

 

 

territories for implementation of Goods and Services Tax.

 

 

 

 

65

Services provided by a tour operator to a foreign tourist in

28th June, 2017

 

relation to a tour conducted wholly outside India.

 

 

 

 

66

Services by an organiser to any person in respect of a

28th June, 2017

 

business exhibition held outside India.

 

 

 

 

67

Services by way of sponsorship of sporting events.

28th June, 2017

 

 

 

68

Services provided to a recognised sports body.

28th June, 2017

 

 

 

69

Services relating to cultivation of plants and rearing of all life

28th June, 2017

 

forms of animals etc.

 

 

 

 

70

Carrying out an intermediate production process as job work

28th June, 2017

 

in relation to cultivation of plants and rearing of all life forms

 

 

of animals.

 

 

 

 

 

71

Services by way of slaughtering of animals.

28th June, 2017

 

 

 

72

Services by way of pre-conditioning, pre-cooling, ripening,

28th June, 2017

 

waxing, retail packing, labelling of fruits and vegetables.

 

 

 

 

73

Services provided by the National Centre for Cold Chain

28th June, 2017

 

Development and Farmer’s Welfare by way of cold chain

 

 

knowledge dissemination.

 

 

 

 

74

Services provided by an educational institution to its

28th June, 2017

 

students, faculty and staff.

 

 

 

 

75

Services provided by the Indian Institutes of Management to

28th June, 2017

 

their students.

 

 

 

 

76

Any services provided by, _

28th June, 2017

 

(a) the National Skill Development Corporation;

 

 

(b) a Sector Skill Council; etc

 

 

 

 

77

Services of assessing bodies empaneled centrally

28th June, 2017

 

 

 

78

Services provided by training providers under Deen Dayal

28th June, 2017

 

Upadhyaya Grameen Kaushalya Yojana

 

 

 

 

79

Services by way of training or coaching in recreational

28th June, 2017

 

activities.

 

 

 

 

80

Services provided by operators of the common bio-medical

28th June, 2017

 

waste treatment facility.

 

 

 

 

81

Service by an unincorporated body or a non- profit entity

28th June, 2017

 

registered to its own members by way of reimbursement of

 

 

charges etc.

 

 

 

 

82

Services by an artist by way of a performance in folk or

28th June, 2017

 

classical art forms – if the consideration charged for such

 

 

performance is not more than one lakh and fifty thousand

 

 

rupees:

 

 

Provided that the exemption shall not apply to service

 

 

provided by such artist as a brand ambassador.

 

 

 

 

83

Services by way of admission to a museum, national park,

28th June, 2017

 

wildlife sanctuary, tiger reserve or zoo.

 

 

 

 

84

Services by way of right to admission to circus, dance etc.

28th June, 2017

 

 

 

85

Services provided to the United Nations or a specified

28th June, 2017

 

international organization.

 

 

 

 

 

86

Services provided to a foreign diplomatic mission or

28th June, 2017

 

consular post in India.

 

 

 

 

87

Services by a foreign diplomatic mission located in India.

28th June, 2017

 

 

 

 

UPDATES

 

 

 

 

88

Services provided by and to Fédération Internationale de

22nd August, 2017

 

Football Association

 

 

 

 

89

Service provided by Fair Price Shops to Government

22nd August, 2017

 

 

 

90

Services by way of right to admission to the events

21st September, 2017

 

organised under FIFA U-17 World Cup 2017

 

 

 

 

91

Services by way of admission to a protected monument

14th November,, 2017

 

 

 

92

Services by a Central Government, State Government,

13th October, 2017

 

Union territory, local authority or Governmental Authority by

 

 

way of any activity in relation to any function entrusted to a

 

 

Panchayat under article 243G of the Constitution.

 

 

 

 

93

Supply of service by a Government Entity to Central

13th October, 2017

 

Government, State Government, Union territory, local

 

 

authority or any person specified by Central Government,

 

 

State Government, Union territory or local authority against

 

 

consideration received from Central Government, State

 

 

Government, Union territory or local authority, in the form of

 

 

grants.

 

 

 

 

94

Services provided by a goods transport agency to an

13th October, 2017

 

unregistered person, including an unregistered casual

 

 

taxable person

 

 

 

 

95

Service by way of access to a road or a bridge on payment

13th October, 2017

 

of annuity.

 

 

 

 

96

Upfront amount payable in respect of industrial plots or plots

13th October, 2017

 

for development of infrastructure for financial business

 

 

 

 

97

Service provided by Fair Price Shops to Central

15th of November,

 

Government, State Government or Union territory by way of

2017

 

sale of food grains, kerosene, sugar, edible oil, etc. under

 

 

Public Distribution System against consideration in the form

 

 

of commission or margin

 

 

 

 

 

98

Services by way of admission to a protected

15th of November,

 

monument

2017

 

 

 

99

Pure services provided to the Central Government, State

25th January, 2018

 

Government or Union territory or local authority or a

 

 

Governmental authority or a Government Entity by way of

 

 

any activity in relation to any function entrusted to a

 

 

Panchayat under article 243G of the Constitution or in

 

 

relation to any function entrusted to a Municipality under

 

 

article 243W of the Constitution.

 

 

 

 

100

Composite supply of goods and services in which

25th January, 2018

 

the value of supply of goods constitutes not more

 

 

than 25 per cent. of the value of the said composite

 

 

supply provided to the Central Government, State

 

 

Government or Union territory or local authority

 

 

or a Governmental authority or a Government

 

 

Entity by way of any activity in relation to any

 

 

function entrusted to a Panchayat under article

 

 

243G of the Constitution or in relation to any

 

 

function entrusted to a Municipality under article

 

 

243W of the Constitution.

 

 

 

 

101

Services provided to the Central Government, by way of

25th January, 2018

 

transport of passengers with or without accompanied

 

 

belongings, by air, embarking from or terminating at a

 

 

regional connectivity scheme airport, against consideration

 

 

in the form of viability gap funding:

 

 

Provided that nothing contained in this entry shall apply on

 

 

or after the expiry of a period of three years from the date of

 

 

commencement of operations of the regional connectivity

 

 

scheme airport as notified by the Ministry of Civil Aviation.

 

 

 

 

102

Services by way of transportation of goods by an aircraft

25th January, 2018

 

from

 

 

customs station of clearance in India to a place outside

 

 

India.

 

 

(Nothing contained here shall apply after the 30th day of

 

 

September, 2018.)

 

 

 

 

103

Services by way of transportation of goods by a vessel from

25th January, 2018

 

customs station of clearance in India to a place outside

 

 

India.

 

 

 

 

 

 

(Nothing contained here shall apply after the 30th day of

 

 

September, 2018.)

 

 

 

 

104

Services by way of giving on hire –

25th January, 2018

 

motor vehicle for transport of students, faculty and staff, to a

 

 

person providing services of transportation of students,

 

 

faculty and staff to an educational institution

 

 

providing services by way of pre-school education and

 

 

education upto higher secondary

 

 

school or equivalent.

 

 

 

 

105

Services of life insurance provided or agreed to be

25th January, 2018

 

provided by the Naval Group Insurance Fund to

 

 

the personnel of Coast Guard under the Group

 

 

Insurance Schemes of the Central Government.

 

 

 

 

106

Services of life insurance business provided under Life

25th January, 2018

 

micro-insurance product as approved by the Insurance

 

 

Regulatory and Development Authority, having maximum

 

 

amount of cover of two lakhs rupees

 

 

 

 

107

Services by way of reinsurance of the insurance

25th January, 2018

 

schemes

 

 

 

 

108

Services by an intermediary of financial services located in a

25th January, 2018

 

multi services SEZ with International Financial Services

 

 

Centre (IFSC) status to a customer located outside India for

 

 

international financial services in currencies other than

 

 

Indian

 

 

rupees (INR).

 

 

 

 

110

Services provided by-

25th January, 2018

 

(a) an arbitral tribunal to the Central Government, State

 

 

Government, Union territory, local authority, Governmental

 

 

Authority or Government Entity

 

 

(b) a partnership firm of advocates or an individual as an

 

 

advocate other than a senior advocate, by way of legal

 

 

services to the Central Government, State Government,

 

 

Union territory, local authority, Governmental Authority or

 

 

Government Entity

 

 

 

 

 

 

(c) a senior advocate by way of legal services to the Central

 

 

Government, State Government, Union territory, local

 

 

authority, Governmental Authority or Government Entity

 

 

 

 

111

Services relating to cultivation of plants and rearing of all life

25th January, 2018

 

forms of animals, except the rearing of horses, for food,

 

 

fibre, fuel, raw material or other similar products or

 

 

agricultural produce by way of

 

 

Services by way of fumigation in a warehouse of agricultural

 

 

produce.

 

 

 

 

112

Services relating to cultivation of plants

25th January, 2018

 

 

 

113

Services by a specified organisation in respect of a religious

25th January, 2018

 

pilgrimage facilitated by Government of India, under bilateral

 

 

arrangement.

 

 

 

 

114

Services by way of providing information under the

25th January, 2018

 

Right to Information Act, 2005 (22 of 2005).

 

 

 

 

115

Services provided by an educational institution by way of

25th January, 2018

 

conduct of entrance examination against consideration in

 

 

the form of entrance fee

 

 

 

 

116

Services provided to an educational institution, by way of,-

25th January, 2018

 

(i) transportation of students, faculty and staff;

 

 

(ii) catering, including any mid-day meals scheme

 

 

sponsored by the Central Government, State Government

 

 

or Union territory;

 

 

(iii) security or cleaning or housekeeping services performed

 

 

in such educational institution;

 

 

(iv) services relating to admission to, or conduct of

 

 

examination by, such institution; that nothing contained in

 

 

entry (b) shall apply to an educational institution other than

 

 

an institution providing services by way of pre-school

 

 

education

 

 

(v) supply of online educational journals or periodicals

 

 

Provided further that nothing contained in tem (v) shall apply

 

 

to an institution providing services by way of,-

 

 

(i) pre-school education and education up to higher

 

 

secondary school or

 

 

 

 

 

 

equivalent; or

 

 

(ii) education as a part of an approved vocational education

 

 

course.

 

 

 

 

117

Service by an unincorporated body or a non- profit entity

25th January, 2018

 

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 Goods and service Tax; or

 

 

(c) up to an amount of seven thousand five hundred 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.

 

 

 

 

118

Services by way of right to admission to-

25th January, 2018

 

(a) circus, dance, or theatrical performance including drama

 

 

or ballet

 

 

(b) award function, concert, pageant, musical performance

 

 

or any sporting event other than a recognised sporting

 

 

event;

 

 

(c) recognised sporting event;

 

 

(d) planetarium,

 

 

where the consideration for right to admission to the events

 

 

or places as referred to in items (a), (b), (c) or (d) above is

 

 

not more than Rs 500 per person.

 

 

 

 

119

Services by an old age home run by Central Government,

27th of July, 2018

 

State Government or by an entity registered under section

 

 

12AA of the Income-tax Act, 1961 (43 of 1961) to its

 

 

residents (aged 60 years or more) against consideration

 

 

upto twenty-five thousand rupees per month per member,

 

 

provided that the consideration charged is inclusive of

 

 

charges for boarding, lodging and maintenance.

 

 

 

 

120

Services supplied by electricity distribution utilities by way of

27th of July, 2018

 

construction, erection, commissioning, or installation of

 

 

infrastructure for extending electricity distribution network

 

 

upto the tube well of the farmer or agriculturalist for

 

 

agricultural use.

 

 

 

 

 

121

Services by a hotel, inn, guest house, club or campsite, by

27th of July, 2018

 

whatever name called, for residential or lodging purposes,

 

 

having value of supply of a unit of accommodation below

 

 

one thousand rupees per day or equivalent.

 

 

 

 

122

Services by way of transportation of goods by an aircraft

27th of July, 2018

 

from

 

 

customs station of clearance in India to a place outside

 

 

India.

 

 

(Nothing contained here shall apply after the 30th day of

 

 

September, 2019.)

 

 

 

 

123

Services by way of transportation of goods by a vessel from

27th of27th of July,

 

customs station of clearance in India to a place outside

2018 July, 2018

 

India.

 

 

(Nothing contained here shall apply after the 30th day of

 

 

September, 2019.)

 

 

 

 

124

Services by way of warehousing of minor forest produce.

27th of July, 2018

 

 

 

125

Services by Coal Mines Provident Fund Organisation to

27th of July, 2018

 

persons governed by the Coal Mines Provident Fund and

 

 

Miscellaneous Provisions Act, 1948 (46 of 1948).

 

 

 

 

126

Services by National Pension System (NPS) Trust to its

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members against consideration in the form of administrative

 

 

fee.

 

 

 

 

127

Services supplied by Central Government, State

27th of July, 2018

 

Government, Union territory to their undertakings or Public

 

 

Sector Undertakings(PSUs) by way of guaranteeing the

 

 

loans taken by such undertakings or PSUs from the financial

 

 

institutions.

 

 

 

 

128

Services by way of licensing, registration and analysis or

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testing of food samples supplied by the Food Safety and

 

 

Standards Authority of India (FSSAI) to Food Business

 

 

Operators.

 

 

 

 

129

Services by way of artificial insemination of livestock (other

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than horses).

 

 

 

 

130

Services supplied by a State Government to Excess Royalty

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Collection Contractor (ERCC) by way of assigning the right

 

 

to collect royalty on behalf of the State Government on the

 

 

mineral dispatched by the mining lease holders.

 

 

 

 

 

131        Services provided by an unincorporated body or a non-profit 27th of July, 2018 entity registered under any law for the time being in force,

 

engaged in,-

 

  • activities relating to the welfare of industrial or agricultural labour or farmers; or

 

  • promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,

 

to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.