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of <h1>India Amends GST Rates: Changes to Services, Definitions for Governmental Authority and Entity Clarified in Notification No. 11/2017.</h1> The Government of India has issued amendments to Notification No. 11/2017-Central Tax (Rate), dated June 28, 2017, concerning the rates for the supply of services under the Central Goods and Services Tax Act, 2017. Key changes include adjustments to the definitions and tax rates applicable to various services, such as composite supply of works contracts, transportation, leasing, and printing services. The amendments specify conditions under which services supplied to government entities should be procured. Definitions for 'Governmental Authority' and 'Government Entity' have been clarified, emphasizing their establishment by government acts and significant government participation.
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