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of <h1>Delhi GST Act Amended: New Exemptions for SEZ Financial Services, Coast Guard Insurance, and More Effective Jan 25, 2018.</h1> The notification amends Notification No. 12/2017-State Tax (Rate) dated June 30, 2017, under the Delhi Goods and Services Tax Act, 2017. Key amendments include the addition of 'Government Entity' alongside 'Governmental Authority' in certain entries, the insertion of new serial numbers for composite supply and transportation services, and extensions for service durations. It introduces exemptions for specific services, including life insurance for Coast Guard personnel, financial services in SEZs, and fumigation in agricultural warehouses. Changes also affect educational services, admission rights, and the scope of certain services, effective January 25, 2018.
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