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of <h1>State amends Notification No.12/2017-State Tax (Rate): changes at serials 25A, 36B, 69; insurer definition added</h1> The State amends Notification No.12/2017-State Tax (Rate) dated 28 June 2017 by (i) replacing 'transmission and distribution' with 'transmission or distribution' at serial 25A; (ii) inserting serial 36B to exempt (Nil) services of insurance provided by the Motor Vehicle Accident Fund (under specified headings) against contributions by insurers from third-party motor vehicle insurance premiums; (iii) adding 'a training partner approved by the National Skill Development Corporation' to the items under serial 69; and (iv) omitting item (w) with effect from 1 April 2025 and adding a definition of 'insurer' mirroring the Insurance Act.
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