GST exemption for specified services extended to government-directed transport, PMJDY banking, and recognised rehabilitation professionals. The notification amends the Odisha GST schedule to add Nil-rated entries for services by goods transport agencies to government entities registered only for tax deduction under Section 51, services by banking companies to PMJDY Basic Saving Bank Deposit account holders, and services by Rehabilitation Council of India-recognised professionals at specified institutions; it also inserts a statutory definition of 'financial institution' aligning with the Reserve Bank of India Act and effects related textual and heading modifications. The amendment is effective from the first day of January, 2019.