Government service exemptions protect specified public service charges from GST, including permits and farmer resource assignments. Exemption Entry 61 exempts government services issuing passports, visas, driving licenses and certificates from GST. Entry 61A exempts granting a national permit to a goods carriage. Entry 62 exempts government recovery of fines, penalties or liquidated damages for tolerating non performance of contracts entered into by government. Entry 63 exempts assignment of rights to use natural resources to an individual farmer for cultivation and rearing of animals for agricultural purposes, excluding rearing of horses and non agricultural uses.