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    <title>Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N” ,30th June,2017 - Exempt supply of Services.</title>
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    <description>The notification broadens GST exemptions by substituting a wider list for &quot;governmental authority,&quot; and adds exemptions: services by a Government Entity to governments or persons specified by governments when funded by grants; goods transport agency services to unregistered persons except specified institutional recipients; and access to roads or bridges on annuity. It refines an exemption for upfront payments for long-term leases of industrial or infrastructure plots by government-owned development entities and amends definitions of &quot;Governmental Authority&quot; and introduces &quot;Government Entity&quot; requiring ninety percent or more government participation.</description>
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    <pubDate>Thu, 26 Oct 2017 00:00:00 +0530</pubDate>
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      <description>The notification broadens GST exemptions by substituting a wider list for &quot;governmental authority,&quot; and adds exemptions: services by a Government Entity to governments or persons specified by governments when funded by grants; goods transport agency services to unregistered persons except specified institutional recipients; and access to roads or bridges on annuity. It refines an exemption for upfront payments for long-term leases of industrial or infrastructure plots by government-owned development entities and amends definitions of &quot;Governmental Authority&quot; and introduces &quot;Government Entity&quot; requiring ninety percent or more government participation.</description>
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