GST exemptions expanded to include Government Entities and specified service categories, with new IFSC and educational service clarifications. Amendment to Punjab SGST exemption notification expands eligible public recipients by adding 'Government Entity'; inserts an exemption for composite supplies where goods constitute not more than twenty five percent of the composite value for supplies to government bodies in relation to Panchayat and Municipality functions; adds or modifies specific exempt service entries including life insurance for Coast Guard personnel, fumigation of agricultural warehouses, IFSC intermediary services to non resident customers in foreign currency, RTI services, and educational service clarifications; and revises temporal and monetary thresholds and sunset conditions for certain transportation exemptions.