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    <title>Exemption in relation to service By Government [Entry 42, 64, 65, 65A, &amp; 65B,]</title>
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    <description>Exemptions cover government services permitting telecom operation or spectrum use prior to 1 April 2016, assignment of right to use natural resources assigned before 1 April 2016 (limited to tax on a one time charge), merchant overtime charges for after hours customs duties related to import export cargo, provision of information under the Right to Information Act, and services by State Governments assigning royalty collection to an Excess Royalty Collection Contractor, subject to an end of contract reconciliation that limits the exemption to GST paid by mining lease holders with the ERCC liable for any shortfall.</description>
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