UTGST exemptions expanded to include government-entity supplies, composite-supply nil-rating, and specified transport and financial services. The notification amends UTGST rates to expand nil-rated exemptions by inserting entries that: treat composite supplies with goods constituting not more than twenty-five percent to government recipients as nil-rated; include 'Government Entity' alongside governmental authorities; create time-limited nil-rated exemptions for international carriage of goods by aircraft and vessel from India; exempt specified transport, insurance, reinsurance, fumigation, RTI information and certain educational services; and introduce nil-rating for IFSC-based financial intermediaries supplying international financial services in non-rupee currencies to customers outside India, subject to eligibility conditions.