GST amendments exempt specified services, add government entity and composite-supply relief, expand transport, insurance, IFSC and education exemptions. The notification expands nil-rated GST exemptions by inserting Government Entity alongside Governmental Authority and introducing a nil-rated composite supply exemption to governmental recipients where goods are 25% of value for Panchayat/Municipality functions. It adds time-limited nil-rated export transport exemptions by aircraft and vessel, extends nil treatment to specified insurance and reinsurance schemes, clarifies intermediary financial services from IFSC SEZs to non-resident customers in non-INR currencies, includes fumigation and RTI information services, broadens educational service exemptions, and increases several monetary thresholds.