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of <h1>Notification lists intra-State services exempt from central GST under the Central Goods and Services Tax Act, 2017, with conditions</h1> Notification lists numerous categories of intra-State services exempted from central GST (nil central tax) under the Central Goods and Services Tax Act, 2017, subject to specified conditions and provisos. Exemptions cover charitable and religious activities, government and local authority services (with exceptions), transportation of passengers and goods under specified modes and circumstances, financial and insurance services (including certain pensions, micro-insurance and specified schemes), education and healthcare services, agricultural and allied services, leasing/transfer of development rights and specified real estate transactions, services by postal/railway sectors, goods transport and warehousing for specified items, incubation and skill-development services, and other enumerated public interest services; definitions, applicability limits and transitional or conditional provisions are provided.
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