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of <h1>India Updates GST Exemptions: Redefines 'Governmental Authority,' Adds New Service Exemptions for Government Entities and Transport Agencies.</h1> The Government of India has amended Notification No. 9/2017-Integrated Tax (Rate) to update exemptions on the supply of services under the Integrated Goods and Services Tax Act, 2017. Key changes include redefining 'governmental authority' to include various government entities and introducing new exemptions for services provided by government entities to government bodies, services by goods transport agencies to unregistered persons, and access to roads or bridges on annuity payment. Additionally, the definition of 'Governmental Authority' and 'Government Entity' has been clarified to include entities with significant government participation, fulfilling functions assigned by government bodies.
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