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of <h1>Mizoram Amends GST Notification: New Exemptions for Transport, Banking, and Rehabilitation Services Effective January 2019.</h1> The Government of Mizoram has issued Notification No. 28/2018 to amend Notification No. 12/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from January 1, 2019, the amendments include exemptions for services provided by goods transport agencies to government entities registered solely for tax deduction purposes, banking services to Basic Saving Bank Deposit account holders under the Pradhan Mantri Jan Dhan Yojana, and rehabilitation services by professionals recognized under the Rehabilitation Council of India Act. Additionally, the definition of 'financial institution' has been updated in accordance with the Reserve Bank of India Act.
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