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    <title>Seeks to amend notification No. 12/2017-CT(R).</title>
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    <description>Amendment substitutes broader recipient wording and inserts nil-rate entries: supply by a Government Entity to governments or local authorities against grants (Chapter 99); goods transport agency services to unregistered persons except specified recipients; service by way of access to a road or bridge on payment of annuity; revises upfront amount entry for long-term leases of industrial or infrastructure plots provided by State Government development corporations or entities with majority government ownership; and replaces definitions of Governmental Authority and defines Government Entity with specified statutory or government participation thresholds. Effective retrospectively from the thirteenth day of October, 2017.</description>
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