GST nil-rating amendments expand exempted supplies to government entities, IFSC intermediaries, education and transport services. The Jharkhand SGST notification amends the State GST rate schedule to add 'Government Entity', create a nil-rated entry for composite supplies to government bodies relating to Panchayat and Municipality functions where goods are not more than 25% of value, and inserts multiple nil-rated categories-export transport by air and vessel (time-limited), student transport to educational institutions, Naval Group Insurance Fund life insurance and related reinsurance, IFSC intermediary services for foreign-currency international financial services, fumigation of agricultural warehouses, RTI information services, and specific educational service provisions-while adjusting temporal and monetary thresholds; effective 25 January 2018.