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of <h1>Notification exempts specified inter-state service supplies from IGST by prescribing nil IGST rates subject to conditions</h1> Notification exempts specified inter-state supplies of services from Integrated Goods and Services Tax by prescribing nil IGST rates for a wide range of service categories subject to stated conditions. The Table lists exempt services including charitable activities, transfers of going concern, specified governmental and local authority services, transport, education, health care, insurance, agricultural services, certain construction and real estate transactions, financial and intermediary services, and supplies to foreign missions or international organisations. Detailed definitions, documentation requirements, provisos for partial exemptions, compliance conditions and numerous subsequent amendments are incorporated; the notification takes effect from 1 July 2017.
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