Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018 - 02/2018 - Integrated GST (IGST) Rate

IGST exemptions broaden nil-rating for specific government, IFSC and education-related services while refining exclusions.

Amends Notification No.9/2017-Integrated Tax (Rate) to add a Government Entity as a recipient and to insert multiple nil-rate exemptions: composite supplies with goods up to 25% value for Panchayat/Municipality functions to government bodies; life insurance to Coast Guard personnel under Naval Group Insurance Fund; reinsurance of specified government insurance schemes; fumigation services in agricultural warehouses; RTI information services; IFSC-located intermediary financial services supplied to customers outside India in non-INR currencies with defined eligibility; and time-limited nil-rating for export transport of goods by aircraft or vessel from Indian customs clearance points, alongside revisions to thresholds, duration, and educational-service related inclusions and exclusions.