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<h1>India Amends Notification No. 12/2017-UT Tax: Broader Definitions, New Service Categories, and Expanded Tax Exemptions Announced.</h1> The Government of India has amended Notification No. 12/2017-Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. The amendments include changes to definitions and exemptions related to the supply of services. Key changes involve the substitution of 'governmental authority' with broader terms including various government entities, the introduction of new service categories with nil tax rates, and revised definitions for 'Governmental Authority' and 'Government Entity.' These amendments aim to clarify and expand the scope of tax exemptions for certain services provided by government entities and agencies.