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<h1>India Revises UTGST Rates: New Definitions for Services and Adjusted Tax Rates for Government Entities.</h1> The Government of India has issued amendments to Notification No. 11/2017-Union Territory Tax (Rate) concerning the Union Territory Goods and Services Tax (UTGST) rates for the supply of services. Key changes include the inclusion of terms such as 'Government Entity' and 'Governmental Authority' in specific service categories and adjustments to tax rates for various services, including works contracts, passenger transport, and leasing of motor vehicles. The amendments also redefine certain services and their applicable tax rates, aiming to clarify and streamline the taxation process for services supplied to different government bodies and entities.