# Other Exempt Services (Residual Exemptions)
A mixed bag of frequently-tested residual exemptions. Watch out for the conditional exemptions with monetary caps in items (10), (12), (13).
## The list
| # | Service | Notes |
|---|---|---|
| 1 | Transfer of business as a going concern | — |
| 2 | Satellite launch services | — |
| 3 | Services by foreign diplomatic mission in India | Services provided to a foreign diplomatic mission are NOT exempt |
| 4 | Transmission/distribution of electricity by transmission/distribution utilities to consumers — including releasing connection, rental, shifting/testing of meter, charges for duplicate bills | — |
| 5 | News collection/providing by independent journalist, PTI, UNI | — |
| 6 | Public libraries | — |
| 7 | Services by an organiser for an exhibition held outside India | — |
| 8 | Information under RTI Act, 2005 | — |
| 9 | Public convenience — bathrooms, washrooms, lavatories, urinals, toilets | — |
| 10 | Incubatee services — exempt up to ₹50 lakh turnover in the FY, provided preceding-FY turnover ≤ ₹50 lakh AND less than 3 years have elapsed since the incubation agreement | — |
| 11 | Taxable supplies by TBI/STEP or bio-incubators | — |
Incubatee = entrepreneur in the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP).
## (12) Services by unincorporated body or registered NPO to its own members
Way of reimbursement of charge or share of contribution:
- As a trade union
- For carrying out any GST-exempt activity
- Up to ₹7,500 per month per flat in a housing society / residential complex for sourcing goods/services for common use of members.
If the ₹7,500 limit is breached — the entire amount is taxable (not just the excess).
Amount collected purely as reimbursement of statutory dues (property tax, water tax, electricity charges, etc.) is excluded from this ₹7,500 limit.
## (13) Services by unincorporated body or registered NPO under any law
Engaged in:
- Welfare of industrial/agricultural labour or farmer
- Promotion of trade, commerce, industry, agriculture, art, science, culture, sport, etc.
Against membership fees up to ₹1,000 per member per year — Exempt.
## Key takeaway
> Supply of all goods and services is taxable unless covered by an exemption or by Schedule III. Any service not listed in this chapter or in Schedule III is taxable.