Yes. If you conduct following activities, there would be no BT.
a) Nursing services provided by nurseries, kindergartens, old people’s homes, welfare institutions for the handicapped, matchmaking and funeral services;
b) Services provided individually by the disabled to the public;
c) Medical services provided by hospitals, clinics and other medical institutions;
d) Educational services provided by schools and other educational institutions, and services provided by students in part-time work;
e) Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and animal
husbandry, and related technical training services, breeding and the prevention and treatment of diseases of poultry, livestock and aquatic animals;
f) Admission fees for cultural activities conducted by memorial hall, museum, cultural centre, art gallery, exhibition hall, academy of painting and calligraphy, library and cultural
protective units, admission fees for cultural and religious activities taking place at religious premises.
