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of <h1>Odisha Amends GST Act: New Exemptions for Transport, Banking, and Rehabilitation Services; Updates Definitions and Service Headings.</h1> The Government of Odisha has amended Notification No. 19873-FIN-CT1-TAX-0022-2017 under the Odisha Goods and Services Tax Act, 2017. Effective January 1, 2019, the amendments include new exemptions for services provided by goods transport agencies to government entities registered only for tax deduction, banking services to BSBD account holders under PMJDY, and services by rehabilitation professionals at specified establishments. Changes also involve updates to service headings and the definition of 'financial institution' as per the Reserve Bank of India Act. These modifications aim to streamline GST provisions in public interest.
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