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of <h1>Goa Amends GST Notification: Expands Definitions and Service Exemptions; Effective from October 13, 2017.</h1> The Government of Goa has amended its notification dated 30th June 2017 under the Goa Goods and Services Tax Act, 2017. Key changes include the substitution of the term 'governmental authority' with 'Central Government, State Government, Union territory, local authority or Governmental Authority.' New entries have been added for services provided by government entities and goods transport agencies, specifying exemptions for certain recipients. Definitions for 'Governmental Authority' and 'Government Entity' have been updated to include entities with significant government participation. These amendments are effective from 13th October 2017.
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