GST exemption for specified services under the CGST Act reduces central tax on listed supplies, subject to prescribed conditions. Notification No. 12/2017-Central Tax (Rate) prescribes Nil central tax for specified intra State supplies of services under the CGST Act, 2017 by listing those services in a table with entry specific conditions. It covers government and public welfare services, transport, education, health, insurance, agricultural and real estate related services, and non profit activities; includes proportional exemption and reverse charge rules for development rights, turnover based and consideration based ceilings, and extensive definitions and provisos that delimit scope and compliance obligations.