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    <description>The amendment inserts and substitutes entries in the Karnataka GST exemption table to nil-rate specified services: metering and ancillary electricity distribution services supplied by utilities; research and development services supplied against grants to eligible notified research institutions; affiliation services by educational boards to government-established schools; and expanded coverage for vocational training and skill development services provided by specified national skill bodies, with updated nomenclature and an effective commencement date as stated in the notification.</description>
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      <description>The amendment inserts and substitutes entries in the Karnataka GST exemption table to nil-rate specified services: metering and ancillary electricity distribution services supplied by utilities; research and development services supplied against grants to eligible notified research institutions; affiliation services by educational boards to government-established schools; and expanded coverage for vocational training and skill development services provided by specified national skill bodies, with updated nomenclature and an effective commencement date as stated in the notification.</description>
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