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<h1>Arunachal Pradesh Updates GST Notification: Broader Definitions, New Exemptions for Government Services and Goods Transport Agencies.</h1> The Government of Arunachal Pradesh issued amendments to Notification No.12/2017-State Tax (Rate) under the Arunachal Pradesh Goods and Services Tax Act, 2017. Key changes include replacing 'governmental authority' with broader terms like 'Central Government, State Government, Union territory, local authority, or Governmental Authority.' New entries were added for services provided by government entities and goods transport agencies, specifying conditions under which services are exempt. Definitions for 'Governmental Authority' and 'Government Entity' were updated to include entities with significant government participation. These amendments aim to clarify and expand the scope of tax exemptions and definitions under the GST framework.