IGST exemptions expanded to include specified services, imports by international organizations and diplomatic missions subject to defined conditions. Amendment to the IGST rate notification inserts multiple zero-rated/exempt entries and textual changes: exemptions include services by old age homes with capped inclusive charges; intra-group cross-border supplies treated as distinct establishments where place of supply is outside India; import of services by the United Nations and specified international organisations for official use; import of services by foreign diplomatic missions subject to Protocol Division certification and reciprocity; and sectoral exemptions for electricity distribution to farmers, warehousing of minor forest produce, provident and pension trust administrative fees, governmental loan guarantees, FSSAI testing services, artificial insemination of livestock, and State assignments to collect royalty subject to reconciliation conditions.