GST exemption for government-provided services to eligible small business entities excludes transport, aircraft/vessel, postal and rental services. Services provided by the Central Government, State Government, Union territory or local authorities to a business entity meeting the turnover-based eligibility threshold are exempt under GST, but the exemption excludes services by the Department of Posts and the Ministry of Railways, services related to an aircraft or vessel within or outside port or airport precincts, transport of goods or passengers, and services by way of renting of immovable property; defined terms adopt statutory meanings and renting covers letting, leasing, licensing and similar arrangements.