<h1>GST exemptions and rate rationalisation expand relief across agriculture, education, social security, hospitality and specified services.</h1> The Council adopted a package of GST exemptions and rate rationalisations for services in agriculture, education, social security, hospitality, banking and selected government/nonprofit services. It exempted specified agricultural, pension and welfare services, reduced tax on e books with print editions, moved accommodation taxation to a transaction value basis, and specified rates and ITC treatment for composite multimodal transport and certain composite supplies. Clarificatory amendments and notification changes were directed to define renting of immovable property, refine works contract and catering entries, and clarify cross border intra group service treatment and other sectoral GST applications.