Service tax exemptions: Maharashtra exempts specified intra state services from state tax beyond notified rates, subject to conditions. The Government exempts specified intra State supplies of services from state tax to the extent that tax exceeds the rate specified in the Table, subject to the conditions and provisos set against each entry. The Table lists service categories and headings-covering charitable activities, government and municipal functions, transport, construction labour contracts, residential renting, education, health care, agricultural operations, insurance, financial services, incubatees, skill development, and other public interest services-with accompanying definitions and exclusions that delimit the scope of each exemption.