Insurance exemption scope clarified: individual and family coverages exempted and e-commerce local delivery excluded from GTA treatment. Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from 'goods transport agency', defines 'group' for the insurance exemptions, and defines 'health insurance business'.