GST exemptions expanded for specified social, agricultural and government services, subject to eligibility criteria and conditional limitations. Amends Notification No. 12/2017-Central Tax (Rate) to insert multiple GST exemptions and technical changes: exemptions for services by old age homes for senior residents where consideration includes boarding, lodging and maintenance; electricity distribution works extending supply to a farmer's tube well for agricultural use; warehousing of minor forest produce; services by Coal Mines Provident Fund Organisation and National Pension System Trust; government loan-guarantee services to undertakings and PSUs; FSSAI licensing and testing services to food business operators; artificial insemination of livestock other than horses; conditional exemption for State assignment of royalty collection to ERCC with accounting and payment conditions; and a capped membership-fee exemption for certain non-profit bodies, along with terminology substitutions and an educational-boards clarification.