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<h1>GST Exemption for Inter-Government Services: Key Exceptions Include Railways, Postal Services, and Transport-Related Activities per Chapter 99.</h1> Chapter 99 outlines a general exemption from GST for services provided between government entities, including the Central Government, State Governments, Union territories, and local authorities. However, this exemption does not apply to services provided by the Department of Posts, the Ministry of Railways, or services related to aircraft or vessels within or outside port or airport precincts, as well as the transport of goods or passengers. The document includes specific definitions for terms such as 'aircraft,' 'airport,' 'port,' and 'vessel' as per relevant legislative acts. Recent amendments to this schedule are noted, reflecting changes in the scope of exempted services.