GST exemptions expanded: new nil-rated services and substituted valuation terms adjust state tax treatment for specified services. The notification amends the Mizoram SGST rate schedule by inserting and altering entries to extend nil rate treatment to specified services-including old-age home residential services by specified entities, electricity distribution construction to agricultural tube wells, warehousing of minor forest produce, certain provident and pension administrative services, government loan guarantees to PSUs, FSSAI testing and licensing to food businesses, animal artificial insemination, and assignment of royalty collection to contractors subject to reconciliation tied to GST paid by mining lease holders-substitutes 'declared tariff' with value of supply, clarifies treatment of educational boards for examinations, and updates transitional references.