SCHEDULE IV - ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT, A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

Government non supply classification excludes specified public services from GST treatment, including health, education and statutory issuances.

Exclusions from supply treatment identify government and local authority activities not taxable under GST: inter-governmental services (with specified exceptions), services to individuals in discharge of statutory powers (including passport and licence issuance and assignment of natural resource use to farmers), municipal and Panchayat functions, health care and education, diplomatic and immigration functions, currency and foreign exchange matters, foreign trade and public order, and services discharging tax liabilities. The Schedule also covers toleration of contractual non performance, pre cutoff natural resource assignments with limited one time charge exemption, deputation for import/export duties, and compulsory registration and safety certification services, together with definitions for Governmental Authority, Health Care Services, and Education Services.