<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The services by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Government or Union territory are not exempt. In respect of these services the Department of Posts is liable to pay tax without application of reverse charge.<br />
However, the following services provided by the Department of Posts are not liable to tax.</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">a) Basic mail services known as postal services such as post card, inland letter, book post, registered post provided exclusively by the Department of Posts to meet the universal postal obligations.</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">b) Transfer of money through money orders, operation of savings accounts, issue of postal orders, pension payments and other such services.</span></span></p>