Government guarantee services exemption: guarantees for loans to undertakings exempt from GST; government registration and safety testing services also exempt. Exemption Entry 34A exempts government-provided guarantees for loans to their undertakings or PSUs from GST, covering guarantee services and related commission where the guarantee is furnished by the government to its own entities. Exemption Entry 47 exempts government or local authority fees for statutory registration and for testing, calibration, safety checks or certification tied to worker, consumer or public safety, provided the service is supplied by the government or local authority and payment is made to that authority.