GST Exemptions on Government Services: Key Clarifications and Amendments for Industrial Training, Accommodation, and Insurance Services.

The exemptions from GST for services provided by government entities, excluding services by the Department of Posts, services related to aircraft or vessels, transport of goods or passengers, and other services provided to business entities. It includes definitions for terms like "aircraft," "airport," "port," and "vessel" as per relevant Acts. Clarifications are provided on the taxability of services by Industrial Training Institutes, accommodation services by Air Force Mess, and insurance policies for government employees and students, with distinctions based on who pays the premium. Amendments to these provisions are noted with respective notification dates.