GST exemption for specified public and social services expands to include aged care, agricultural electrification and capped membership benefits. Amends S.R.O. No. 371/2017 to provide specified GST exemptions effective 27 July 2018: removes certain institutional qualifiers in table entries; replaces 'declared tariff' with 'value of supply'; extends transitional years from 2018 to 2019 where indicated; inserts new exempt entries covering old age home services for residents aged 60+ subject to a capped monthly inclusive charge, electricity distribution works to farmers' tube wells, warehousing of minor forest produce, provident and pension trust administrative services, government loan guarantee services to PSUs, FSSAI licensing and testing to food business operators, artificial insemination of livestock (other than horses), assignment-to-collect-royalty services with reconciliation limits, and capped membership-fee services by non-profits. Clarifies examination services by educational boards.