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<h1>Amendment to Notification No.12/2017-Central Tax (Rate) adds insurance exemptions, redefines delivery, GTA and health insurance terms from 22 Sept 2025</h1> Amendment to Notification No.12/2017-Central Tax (Rate) revises exemptions and definitions: it inserts exemptions for individual and family life and health insurance services and their reinsurance, clarifies that local delivery services provided by or through electronic commerce operators are excluded from an existing entry, amends the goods transport agency definition to exclude such local delivery, defines 'group' for master/group insurance purposes, and defines 'health insurance business.' The changes take effect 22 September 2025.