Chhattisgarh GST exemptions: intra-state services exempted where tax exceeds specified rates under notification, subject to conditions. Exempts intra State supplies of services listed in the Table from state tax to the extent the leviable tax exceeds the tax calculated at rates specified in Column (4), subject to the conditions in Column (5); provides indicative service classification, extensive definitions for scope and exclusions, and comes into force on 1 July 2017.