<h1>GST exemption for incubatee and skill development services with concessional tour operator treatment under specified conditions.</h1> GST treatment provides targeted exemption and concessional rate mechanisms for services linked to skill development, start ups and tourism. Incubatee services qualify for exemption subject to a turnover threshold and a limited incubation period. Recognised incubators and specified national bodies providing taxable services under approved programmes, assessment agencies, and approved training partners are exempt when services relate to National Skill Development schemes. Government funded training for public administrations is exempt. In tourism, specified organisations' pilgrimage services are exempt and tour operator services receive a concessional GST rate subject to conditions.