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<h1>Exemptions on intra state supply of services: specified service categories are nil rated for state GST subject to conditions.</h1> Notification exempts specified intra State supplies of services from Rajasthan State tax by prescribing nil rates for numerous service categories subject to conditions and provisos. It covers charitable activities under section 12AA, transfers of going concerns, pure services to governments in Panchayat and Municipality functions, thresholds based exemptions for services to business entities, small consideration services, selected transportation and goods transport agency services, labour only construction for beneficiary housing, residential renting and low tariff lodging, regulated financial, insurance and pension schemes, health, education, skill development, agricultural and public welfare services, and other enumerated public interest services, with defined terms and effective date 1 July 2017.
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