GST exemptions expanded for specified government, banking and rehabilitation services, and a financial institution definition is added. Amendments add targeted exemptions in the Goa GST rate schedule: services by goods transport agencies transporting for government entities registered solely for tax deduction; banking services to PMJDY BSBD account holders; inclusion of banking companies in an existing exemption; substitution of a tariff heading; omission of another entry; and exemption for rehabilitation professionals at specified institutions. The term financial institution is defined by reference to the Reserve Bank of India Act. Effective date: 1 January 2019.