<h1>Continuation of service tax exemptions: public, agricultural, social and small turnover services remain exempt under GST subject to conditions.</h1> Continuation of service tax exemptions under GST preserves exemptions for governmental and public services (with specified exceptions), central banking and diplomatic services, a broad set of agricultural and farm related activities that do not alter essential characteristics, transport and transmission services subject to carve outs, and social sector exemptions for education, health, charitable activities, incubation and skill development. Several exemptions are conditional on institutional registration, turnover or monetary ceilings and require continuation by notification under CGST/SGST provisions.