GST exemptions expanded to add multiple nil-rated services including elderly care, agricultural electrification, warehousing, pension and royalty assignment services. The notification amends the Arunachal Pradesh State Tax (Rate) table by deleting specified government-entity wording, substituting 'value of supply' for 'declared tariff', updating transitional years, and inserting new nil-rated exemptions for a range of services including old age home services for senior residents with capped consideration, electricity distribution infrastructure to farmers, warehousing of minor forest produce, provident fund and pension services to members, governmental loan guarantees to PSUs, FSSAI testing services to food business operators, artificial insemination of livestock, assignment of royalty collection to ERCCs subject to reconciliation, and limited-member services by non-profit bodies; it clarifies treatment of educational boards for examination services.