GST exemptions expanded for specified government-facing transport, banking inclusion, and rehabilitation services under amended UTGST rates. Amends the Union Territory GST rate schedule to exempt services by goods transport agencies to certain government entities registered solely for tax deduction, exempts specified banking services to basic savings account holders under the national inclusion scheme, and exempts rehabilitation professionals' services at qualifying establishments; substitutes and omits specified tariff headings and adds a definition adopting the Reserve Bank Act meaning of 'financial institution'.