IGST exemption framework limits tax on specified inter State services, subject to recipient, supply and documentary conditions. The IGST exemption framework prescribes zero rate treatment for specified inter State supplies of services listed in the Table, subject to conditions based on recipient status, nature and place of supply, turnover thresholds, caps on consideration, and compositional tests. It includes qualified exemptions requiring certification, documentary evidence, or reverse charge computations (notably for development rights, FSI and long term leases), and is coupled with extensive definitions and provisos that delimit scope and compliance requirements.