GST exemptions expanded to include government-entity composite supplies, IFSC financial intermediary exports, and specified service exemptions. Amendments to the Assam GST notification expand nil-rated and exempt supplies, add 'Government Entity' as a recipient, insert new nil-rated entries (including composite supplies to governments for Panchayat and Municipality functions, time-limited export transport of goods by air and vessel, fumigation of agricultural warehouses, RTI information services, life insurance for Coast Guard personnel, reinsurance of specified schemes, and IFSC intermediary financial services to non-resident customers in foreign currencies), clarify and extend educational service exemptions and transport services for educational institutions, and raise certain monetary thresholds.