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<h1>India Amends GST Notification: Expands Definitions and Exemptions for Governmental and Transport Services.</h1> The Government of India has issued amendments to Notification No. 12/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017. Key changes include the substitution of 'governmental authority' with 'Central Government, State Government, Union territory, local authority or Governmental Authority' in certain service supply contexts. New exemptions include services by a Government Entity to specified governmental bodies and goods transport services to unregistered persons, excluding certain entities. Additionally, definitions for 'Governmental Authority' and 'Government Entity' are clarified, emphasizing equity or control by the government to perform functions under constitutional articles.