Telecom services and radio spectrum use before April 1, 2016, exempt from GST for business entities.
Services provided by the Central Government, State Government, Union territory, or local authority that allow a business entity to operate as a telecom service provider or use radio frequency spectrum prior to April 1, 2016, are exempt from GST, including CGST, UTGST, SGST, and IGST. A "business entity" is defined as any person conducting business.