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    <title>Amendment in Notification No. 12/2017- State Tax (Rate), dated the 7th July, 2017</title>
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    <description>Amendment expands exempt supplies and clarifies institutional terms: it substitutes &quot;governmental authority&quot; to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts an exemption for supply of services by a Government Entity to governments or specified persons where consideration is received as grants; adds exemptions for goods transport agency services to unregistered persons except specified recipients, and for access to road or bridge by annuity; clarifies upfront amounts for long term lease of industrial or infrastructure plots by predominantly government owned entities; and replaces definitions of Governmental Authority and introduces Government Entity with ninety percent or more government participation.</description>
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      <description>Amendment expands exempt supplies and clarifies institutional terms: it substitutes &quot;governmental authority&quot; to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts an exemption for supply of services by a Government Entity to governments or specified persons where consideration is received as grants; adds exemptions for goods transport agency services to unregistered persons except specified recipients, and for access to road or bridge by annuity; clarifies upfront amounts for long term lease of industrial or infrastructure plots by predominantly government owned entities; and replaces definitions of Governmental Authority and introduces Government Entity with ninety percent or more government participation.</description>
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