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    <title>Amendments in the Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017.</title>
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    <description>Amendments to Notification No.12/2017-State Tax (Rate) add &quot;Government Entity&quot; to eligibility language and create a nil-rated entry for composite supplies (Chapter 99) where goods are not more than 25% of value, provided to government recipients in relation to Panchayat and Municipality functions; introduce temporary nil-rated transport services for export of goods by air and vessel; expand and clarify nil-rated services including insurance, reinsurance, IFSC intermediary services in foreign currencies, fumigation of agricultural warehouses, student transport to certain educational institutions, and additions to educational service exemptions with specified carve-outs.</description>
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