West Bengal intra State service exemptions under GST: extensive list of services exempted from State tax levy. Exempts intra State supplies of specified services from State tax to the extent tax exceeds the tax calculated at the specified nil rate, subject to conditions in the Table. The notification lists numerous service categories (charitable activities, government services for local functions, transport, financial and insurance schemes, education, health, agriculture, public utilities, incubation and skill services, and low tariff accommodation) with Nil rates and specific carve outs, and supplies detailed definitions and conditional thresholds applicable to those exemptions.