Government services exemption: qualifying government-to-business and inter-government supplies are GST-exempt subject to listed service exceptions. Entry 7 exempts services supplied by government entities to business entities below a specified turnover from GST, relieving recipients from GST liability including on reverse charge, but excludes Department of Posts services to non-government persons, services relating to aircraft or vessels, transport of goods or passengers, and renting of immovable property. Entry 8 exempts services between government entities with the same listed exceptions. A clarification notes a notification moved Ministry of Railways supplies to forward charge, affecting its prior exemptions.