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    <title>Seeks to amend Notification No. (12/2017) No. FD 48 CSL 2017,dated the 29th June, 2017 so as to exempt certain services as recommended.</title>
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    <description>Amendments broaden GST exemption coverage by adding &quot;Government Entity&quot; to eligibility, inserting new exempt entries for composite supplies to governments related to Panchayat and Municipality functions (where goods comprise no more than 25% of value), introducing time-limited exemptions for international transport of goods by aircraft and vessel, and creating exemptions for specified insurance, reinsurance, IFSC intermediary services, fumigation of agricultural warehouses, RTI information services, and refined educational and transport service exemptions. Thresholds, durations, and cross-references are adjusted to clarify applicability.</description>
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      <description>Amendments broaden GST exemption coverage by adding &quot;Government Entity&quot; to eligibility, inserting new exempt entries for composite supplies to governments related to Panchayat and Municipality functions (where goods comprise no more than 25% of value), introducing time-limited exemptions for international transport of goods by aircraft and vessel, and creating exemptions for specified insurance, reinsurance, IFSC intermediary services, fumigation of agricultural warehouses, RTI information services, and refined educational and transport service exemptions. Thresholds, durations, and cross-references are adjusted to clarify applicability.</description>
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