The AWS Documentation on Amazon Resource Names says
Some services let you specify a path for the resource name. For example, in Amazon S3, the resource identifier is an object name that can include slashes (/) to form a path. Similarly, IAM user names and group names can include paths.
This can be seen with the iam:CreateGroup call as an example.
What services other than S3 and IAM allow you to specify a path for a created resource?
Actually, I don't think there is a compiled list of services that allow paths in ARNs for a service's resources. And I'm not really sure why you would need this, however, by going through example ARNs for all services you could probably figure it out all by yourself! :)