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of <h1>Gujarat Amends GST Notification 12/2017: Adds Tax Exemptions for Transport, Banking Services, and Rehabilitation Professionals.</h1> The Government of Gujarat has amended Notification No. 12/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. Key amendments include the addition of tax exemptions for services provided by goods transport agencies to government entities registered solely for tax deduction purposes, and banking services to Basic Saving Bank Deposit account holders under the Pradhan Mantri Jan Dhan Yojana. Additional exemptions are granted for services by rehabilitation professionals at specified establishments. The notification also updates certain headings and definitions, effective from January 1, 2019.
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