GST exemptions for specified public supplies and IFSC international financial services broadened and clarified under state rate notification. Amendment revises the Gujarat State GST rate notification by adding 'Government Entity' to recipients, introducing a nil-rate exemption for composite supplies with goods up to 25% value provided to public authorities for Panchayat and Municipality functions, and inserting multiple specific nil-rate entries (including IFSC intermediary financial services for foreign-currency international customers, fumigation of agricultural warehouses, RTI services, Coast Guard group life insurance, reinsurance, and student transport to educational institutions), while adjusting monetary thresholds, time limits and provisos for existing entries.