Government services exemption: public authority services for municipal, panchayat functions and non business supplies qualify for GST exemption.

Exemptions provide that services by Central/State/Union territory/local authorities or governmental authorities relating to functions entrusted to municipalities (Article 243W) or panchayats (Article 243G) are exempt; Entry 6 exempts services to non business entities but excludes specified postal services, services related to aircraft or vessels within port/airport precincts, transport of goods or passengers, and services to business entities. RERA statutory collections fall within the municipal function exemption, and accommodation by military and similar messes to personnel is covered by the non business exemption.

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