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<h1>India Amends GST Rules: Exempts Services from Old Age Homes, Electricity Utilities, and More Effective July 27, 2018.</h1> The Government of India, based on recommendations from the Goods and Services Tax Council, has amended notification No. 12/2017-Central Tax (Rate) to exempt certain services from GST. These include services provided by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by organizations like the Coal Mines Provident Fund and National Pension System Trust. Additionally, services by government entities to their undertakings, licensing by the Food Safety and Standards Authority of India, and artificial insemination of livestock are exempted. The notification clarifies that educational boards are considered educational institutions for examination services. These changes are effective from July 27, 2018.