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of <h1>Delhi GST Act Amended: New Exemptions for Transport Services, Banking Services, and Rehabilitation Professionals Effective January 2019.</h1> The notification announces amendments to the Delhi Goods and Services Tax Act, 2017, specifically to Notification No. 12/2017-State Tax (Rate) dated June 30, 2017. Key changes include the addition of exemptions 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. It also includes services by rehabilitation professionals recognized under the Rehabilitation Council of India Act, 1992. The term 'financial institution' is defined as per the Reserve Bank of India Act, 1934. These amendments are effective from January 1, 2019.
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