Government services exemption: specified public services are not treated as taxable persons under GST, subject to stated exclusions. Schedule IV specifies activities where Government or Local Authorities are not regarded as a taxable person, exempting inter-governmental services (with specified exclusions), services to individuals in discharge of statutory functions (including issuance of official documents and assignment of natural resources for agriculture), municipal and Panchayat functions, health care and education. It also identifies diplomatic, immigration, currency, public order, tax-discharge activities, toleration of contract non-performance, pre-2016 natural resource assignments (limited to one-time charges), deputation for import/export overtime, and compulsory registrations and safety certifications as non-taxable, and defines key terms such as Governmental Authority, health care services, and education services.