GST exemption expansion for specified services including aged-care caps, agricultural electrification and nonprofit membership fee limits. The notification amends the State GST exemption schedule by inserting new exempt services (including old age home services to senior residents subject to a monthly cap inclusive of boarding and maintenance; electricity distribution to agricultural tube wells; warehousing of minor forest produce; provident and pension organisation services; food testing/licensing by the food safety authority; artificial insemination of livestock; and guaranteeing loans by governments to undertakings), by introducing a conditional exemption mechanism for assignment of royalty collection to contractors limited to GST paid by mining lease holders, and by clarifying terminology and educational-board treatment for exams.