GST exemption for services to government applies where government funding or scheme criteria cover the service expenditure triggering relief. GST exemptions apply to services to government under entries 11A, 16, 19C and 72: fair price shop sales under the Public Distribution System exempt when consideration is commission or margin; air passenger transport to government linked to regional connectivity scheme airports exempt when funded by viability gap funding subject to an operational exception; satellite launch services by designated Indian entities covered by notification; and training programmes where 75% or more of expenditure is borne by government, including coaching services under government-funded scholarship schemes, are exempt.