GST exemption: services to governmental authorities now include water, sanitation and railways added to exempt list. Amendment introduces a nil-rated exemption under Chapter 99 for services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-and inserts references to the Ministry of Railways alongside the Department of Posts in multiple notification entries; the amendment is declared effective retrospectively from 20th October, 2023.