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<h1>Chhattisgarh Amends GST Notification: Tax Exemptions for Transport Services to Govt, Banking Services to BSBD Account Holders.</h1> The Government of Chhattisgarh has issued Notification No. 28/2018 to amend Notification No. 12/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. Effective January 1, 2019, the amendments include new entries for services provided by goods transport agencies to government entities registered solely for tax deduction purposes, and services by banking companies to BSBD account holders under PMJDY, both exempt from tax. Additional changes involve services by rehabilitation professionals and amendments to existing serial numbers and clauses. The notification clarifies the definition of 'financial institution' as per the Reserve Bank of India Act.