GST exemption expansion: new exempt services added including old age homes and agricultural electricity infrastructure, changing taxable service scope. Amendment expands state GST exemptions by inserting multiple new exempt service entries and revising existing entries: omissions of recipient-descriptive wording in certain entries, substitution of 'value of supply' for 'declared tariff', extension of specific transitional years, and clarification that Central and State Educational Boards are treated as educational institutions for conduct-of-examination services. New exemptions include services by old age homes (subject to age and per-member consideration limits inclusive of boarding/lodging), electricity distribution infrastructure to farm tube wells, warehousing of minor forest produce, provident and pension scheme administrative services, government loan guarantees to PSUs, FSSAI testing services, livestock artificial insemination, ERCC royalty-assignment with reconciliation, and membership-fee services by non-profits.