GST exemption for specified services expands to include old age homes, agricultural power infrastructure, warehousing and pension services. Amendments to Assam Notification No. 12/2017 expand GST exemptions by adding exempt entries for specified services including old age homes (with consideration caps inclusive of boarding, lodging and maintenance), electricity distribution infrastructure to farmer tube wells for agricultural use, warehousing of minor forest produce, provident fund and pension trust administrative services to members, governmental loan guarantee services to PSUs, FSSAI testing and licensing services to food business operators, artificial insemination of livestock (excluding horses), and a conditional exemption framework for assignment of royalty collection to contractors.