GST exemption expanded to add multiple nil-rated services and clarify valuation and educational-board treatment. The notification amends the State GST exemption schedule by adding numerous nil-rated service entries and modifying existing entries: exemptions include old age home services for resident senior citizens (within capped inclusive consideration), construction of agricultural electricity distribution up to the farmer's tube well, warehousing of minor forest produce, certain provident/pension fund services, government loan guarantees to undertakings, FSSAI testing and licensing services to food businesses, artificial insemination of livestock, assignment-of-royalty collection services subject to reconciliation limiting exemption to GST actually paid by mining lease holders, and modest membership-fee exemptions for non-profit bodies; it also substitutes 'value of supply' for 'declared tariff' and clarifies treatment of educational boards for examination services.