Government Services to Small Businesses Exempt from GST, Except Posts, Transport, Ports, Airports, and Property Rentals under CGST Act.

Services provided by the government entities to business entities with a turnover below a specified threshold are exempt from GST under the Central Goods and Services Tax Act, 2017. However, this exemption does not apply to services by the Department of Posts, services related to aircraft or vessels at ports or airports, transport services, and renting of immovable property. The definitions clarify terms such as "aircraft," "airport," "business entity," "port," "renting in relation to immovable property," and "vessel" as per respective legislative acts. The text includes amendments from various notifications affecting these provisions.