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<h1>Gujarat Amends GST Notification: Exempts Certain Government Services and Expands Provisions to New Service Categories.</h1> The Government of Gujarat has amended Notification No. 13/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. The amendment, effective January 1, 2019, specifies that services provided by a goods transport agency to certain government entities registered only for tax deduction purposes are exempt from the notification's provisions. Additionally, new entries have been added for services by business facilitators to banks, agents of business correspondents, and security services to registered persons. The notification's provisions also extend to the Parliament and State Legislatures.