GST exemptions expanded for government-related composite supplies and specified services, introducing new nil-rated entries and clarified recipients. Amendment inserts new nil-rated exemptions, expands covered recipients to include Government Entity, and establishes a composite-supply exemption where goods constitute not more than 25 per cent of value for supplies to government bodies relating to Panchayat and Municipality functions. It adds nil-rating for specified international goods transport, life insurance and reinsurance entries, IFSC intermediary services for customers outside India in non-INR currencies, fumigation of agricultural warehouses, Right to Information services, and adjusts monetary thresholds, temporal limits and educational/transport service scopes.