How to create custom ListStyle in SwiftUI?

I want to make changes to the listItem's background, rowInsets based on multiple conditions. How can I create a struct conforming to the ListStyle protocol?

I tried conforming to it and get the following code blocks. But I've no idea how to proceed from here.

struct CustomListStyle: ListStyle {
    
    static func _makeView<SelectionValue>(value: _GraphValue<_ListValue<CustomListStyle, SelectionValue>>, inputs: _ViewInputs) -> _ViewOutputs where SelectionValue : Hashable {
        
    }
    
    static func _makeViewList<SelectionValue>(value: _GraphValue<_ListValue<CustomListStyle, SelectionValue>>, inputs: _ViewListInputs) -> _ViewListOutputs where SelectionValue : Hashable {
        
    }
}