Exempt service: deputation of officers for after hours import export cargo duties exempt when Merchant Overtime charges are paid. Services consisting of deputing government officers after office hours or on holidays for inspection, container stuffing or related import-export cargo duties on payment of Merchant Overtime charges (MOT) are exempt under the notification regime. Coverage is limited to services provided by 'Government' or 'governmental authorities' as defined, with definitions specifying statutory establishment, 90% government participation criteria for governmental authorities, and an exclusion for entities whose accounts are not required to be kept under the constitutional provision governing government accounts.