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of <h1>Tamil Nadu Amends GST Act: Expands Service Tax Exemptions, Clarifies Definitions for Government Entities and Authorities.</h1> The Tamil Nadu Government issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, concerning services exempt from state tax. Key changes include the substitution of 'governmental authority' with broader terms like 'Central Government, State Government, Union territory, local authority, or Governmental Authority.' New entries exempt services by government entities to various government bodies and certain transport services provided to unregistered persons. Additional exemptions cover access to roads or bridges via annuity payments and upfront payments for long-term leases of industrial plots. Definitions for 'Governmental Authority' and 'Government Entity' have been clarified, emphasizing entities with significant government participation.
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