GST exemption for specified Union Territory services expands scope of nil-rated supplies under amended UTGST rate notification. Amendment to the UTGST rate notification introduces multiple nil-rated service entries and textual changes: removal of specified governmental entity wording in certain entries, substitution of 'value of supply' for 'declared tariff,' insertion of new nil-rated services (including old age home services by governments or 12AA entities, electricity distribution infrastructure to agricultural users, warehousing of minor forest produce, provident and pension fund services, government loan guarantees to PSUs, FSSAI testing services, artificial insemination of livestock, and assignment-of-royalty collection services subject to accounting limits), and a clarification treating educational boards as institutions for examination services.