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    <description>Amendments to SRO-GST-12 add multiple GST exemptions: services by qualifying old age homes subject to a monthly cap inclusive of boarding and maintenance; construction of electricity distribution to a farmer&#039;s tube well for agricultural use; warehousing of minor forest produce; PF and NPS administrative services to members; government loan guarantee services to undertakings or PSUs; FSSAI testing of food samples; artificial insemination of livestock; ERCC assignment-of-rights with a reconciliation limit on exemption; and capped membership-fee exemptions for non-profit bodies. Effective 27 July 2018.</description>
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