New entries are inserted for:
• 25A – services ancillary to transmission & distribution of electricity (e.g., metering, testing, shifting lines).
• 44A – R&D services funded by Govt. Entities or notified institutions.
• 66A – affiliation services by Education Boards to Govt./Govt-aided schools.
Entry 69 is substituted entirely to align with the new National Council for Vocational Education and Training (NCVET) framework; related definitional corrections are also made. These changes modernize exemptions in light of updated national skill and education standards.

Issued for earlier notification?

Yes — amends Notification 12/2017–CT (Rate).