GST exemption amendments add new nil-rated services, refine existing entries, and clarify educational board treatment for examinations. The amendment notification revises the Uttarakhand GST exemption list by deleting specified words from existing entries, substituting 'value of supply' for 'declared tariff,' updating certain date references, and inserting new nil-rated services for old age homes, electricity distribution works for farmers' tube wells, warehousing of minor forest produce, provident fund and pension trust services, government guarantees to PSUs, FSSAI food sample services, livestock artificial insemination, royalty collection assignment, and specified membership services by non-profit bodies. It also clarifies that Central and State Educational Boards are educational institutions for conducting examinations.