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    <title>Amendments in the Notification No. MGST-1017/C.R.103(11)/Taxation-1 [No.12/2017-State Tax (Rate)] dated the 29th June 2017.</title>
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    <description>Amendments broaden table entries and definitions to expand GST nil-rate coverage: a new nil-rate entry for supplies by a Government Entity to government or specified persons where consideration is in the form of government grants; nil-rate entries for goods transport agency services to unregistered persons (excluding certain institutional recipients) and for access-to-road or bridge services paid by annuity; revision of the upfront-amount entry for long-term industrial or infrastructure leases by state industrial development corporations or similarly government-majority entities; and redefinition of &quot;Governmental Authority&quot; and insertion of &quot;Government Entity&quot; to reflect bodies with high government participation.</description>
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