GST exemption for specified public and welfare services expands to cover old age homes, agricultural electrification, and select social services. The notification amends the State GST rate schedule by inserting exemptions and clarifications: it creates targeted nil-rated entries for services such as qualifying old age homes, electricity distribution works to farmers' tube wells for agricultural use, warehousing of minor forest produce, provident and pension fund administrative services, government guarantees to undertakings, FSSAI testing services to food business operators, artificial insemination of livestock, assignment of royalty collection to contractors (with a reconciliation proviso limiting exemption to GST actually paid by mining lease holders), and membership-fee based services by non-profit or unincorporated bodies; it also substitutes 'value of supply' for 'declared tariff' and clarifies educational boards' status for examination services.