IGST exemptions for imported services define exempt categories and documentation requirements for cross border and diplomatic imports. Integrated Goods and Services Tax exemptions cover imported services from providers in non taxable territories and supplies between distinct establishments outside the taxable territory, plus imports by international organisations and foreign diplomatic missions subject to reciprocity and official use or personal use conditions. Intermediary services where both supplier and recipient of goods are outside the taxable territory are exempt if documentary evidence (bill of lading, contract, commission debit note, certificate of origin and a declaration) is retained for five years. Specific exclusions apply to certain online information/database services and sea carriage up to customs clearance.