GST service exemptions expanded to include specified welfare, agricultural and institutional services, subject to defined eligibility and provisos. The notification amends the State GST exemption schedule by inserting multiple new exempt service entries and textual changes: it exempts specified services (including old age home services to elderly residents subject to a per-member monthly cap inclusive of boarding and maintenance; electricity distribution works up to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension scheme administrative services; government loan guarantees to PSUs; FSSAI testing and licensing to FBOs; artificial insemination of livestock; ERCC assignment of royalty collection rights subject to an end-of-contract GST reconciliation proviso; and limited membership-fee exemptions for non-profit bodies), removes certain entity-specific limitations, substitutes 'value of supply' for 'declared tariff', updates year references, and clarifies that educational boards qualify as institutions for examination services.