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of <h1>West Bengal GST Amendment Introduces New Service Exemptions and Defines 'Financial Institution' Under RBI Act.</h1> The Government of West Bengal issued an amendment to Notification No. 1136-F.T. [12/2017-State Tax (Rate)] under the West Bengal Goods and Services Tax Act, 2017. Effective January 1, 2019, the amendment introduces new exemptions for services provided by goods transport agencies to government entities registered solely for tax deduction, banking services to Basic Saving Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana, and rehabilitation services by recognized professionals. It also updates certain headings and omits specific entries. The term 'financial institution' is defined as per the Reserve Bank of India Act, 1934.
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