GST exemption for specified services and composite supplies to government entities clarified with new entries and time limits. Amendments to the Sikkim GST notification add and modify multiple nil-rated entries and exemptions: insertion of 'Government Entity' alongside Governmental Authority; nil-rating for composite supplies (goods 25% value) to government bodies in relation to Panchayat and Municipality functions; time bound nil-rating for export transport by aircraft and vessel; nil-rating for IFSC intermediary services to non INR customers; additions for insurance/reinsurance, fumigation of agricultural warehouses, RTI information services, and refinements to educational service exemptions and monetary thresholds.