This notification provides a comprehensive list of exempt inter-State services, including charitable activities, government functions under Articles 243G and 243W, transport of passengers and goods, education, healthcare, agriculture-related services, financial services, legal services, insurance schemes, electricity transmission, toll services and public welfare activities. It forms the core IGST exemption notification for services.

Issued for earlier notification?
No — this is the principal IGST exemption notification for services.