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<h1>Assam Updates GST Rules: Exempts Services by Old Age Homes, Utilities, and Non-Profits as Per GST Council Advice.</h1> The notification amends Assam's Goods and Services Tax (GST) regulations to exempt specific services from tax, following the GST Council's recommendations. Key changes include exemptions for services by old age homes, electricity distribution utilities for agricultural use, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organisation and the National Pension System Trust. Additional exemptions cover services by government entities guaranteeing loans, food sample testing by the Food Safety and Standards Authority of India, artificial insemination of livestock, and certain non-profit activities. The notification clarifies that educational boards are considered educational institutions for examination services.