GST exemption for specified public and social services expanded, adding exemptions and clarifying supply valuation and conditions. The notification amends the Odisha GST exemption schedule by inserting and modifying entries to declare nil tax liability for specified services, including old age home services to elderly residents, electricity distribution works to farm tube wells, warehousing of minor forest produce, certain pension and provident fund services, FSSAI food testing, and services by non-profit bodies to members; it substitutes 'value of supply' for 'declared tariff', updates year references, and adds a clarification treating educational boards as educational institutions for examination services, while imposing reconciliation conditions on exemptions linked to assignment of royalty collection.