Service exemptions under UTGST: nil-rate treatment for specified public, transport, agricultural, financial and real-estate services, subject to conditions. The notification prescribes nil-rate UTGST exemptions for a broad list of intra-State services set out in the Table, subject to conditions specified per entry. It covers public and social services by or to government bodies, transport and goods-transport services, agricultural and allied services, specified financial and insurance and educational and health services, and real-estate related supplies with proportional valuation rules and reverse-charge liabilities for un-booked residential portions. Extensive definitions and provisos delimit scope and applicability.