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    <title>Amendments in the Notification, No.(GHN-41)GST-2017/S.11(1)(7)-TH, Dated the 30th June, 2017, Notification No.12/2017- State Tax (Rate)- Exemption On Services By GOVT Entity.</title>
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    <description>The notification amends Gujarat State Tax rates to broaden the meaning of governmental authority, inserts exemptions for services by a Government Entity to governments or specified persons when consideration is received as grants, exempts certain goods transport agency services to unregistered persons except listed institutional recipients, and exempts access-to-road-or-bridge services paid by annuity; it also clarifies upfront amount treatment for long term leases and replaces definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.</description>
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      <description>The notification amends Gujarat State Tax rates to broaden the meaning of governmental authority, inserts exemptions for services by a Government Entity to governments or specified persons when consideration is received as grants, exempts certain goods transport agency services to unregistered persons except listed institutional recipients, and exempts access-to-road-or-bridge services paid by annuity; it also clarifies upfront amount treatment for long term leases and replaces definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.</description>
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