GST exemptions expanded to include government entities, composite supplies, specified insurance and IFSC intermediary services with temporal limits. The notification amends Bihar's GST rate schedule to broaden beneficiaries by adding 'Government Entity' alongside governmental authorities, inserts zero-rated entries for composite supplies to governmental bodies related to Panchayat and Municipality functions, introduces time-limited nil-rating for export transport by air and vessel, and creates nil-rate entries for specified insurance, reinsurance and IFSC intermediary services. It also adds fumigation of agricultural warehouses, RTI information services, transport for students and staff to certain educational institutions, and adjusts monetary thresholds and duration periods in existing entries.