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    <title>Amendments in the Notification No. FTX.56/2017/25 dated 29th June, 2017 (Notification No. 12)</title>
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    <description>Amendments expand recipients in the Table to include Central Government, State Government, Union territory, local authority or Governmental Authority; insert a new exempt entry (9C) for services supplied by a Government Entity to government bodies or persons specified by them when consideration is in the form of grants; add exempt entries (21A) for certain goods transport agency services to unregistered persons with specified exclusions and (23A) for access to road or bridge on annuity payment; revise the serial 41 entry to cover upfront amounts for long-term leases of industrial or infrastructure plots provided by specified government-owned entities; and replace definitions of &quot;Governmental Authority&quot; and introduce &quot;Government Entity&quot; with ninety percent participation criteria.</description>
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      <description>Amendments expand recipients in the Table to include Central Government, State Government, Union territory, local authority or Governmental Authority; insert a new exempt entry (9C) for services supplied by a Government Entity to government bodies or persons specified by them when consideration is in the form of grants; add exempt entries (21A) for certain goods transport agency services to unregistered persons with specified exclusions and (23A) for access to road or bridge on annuity payment; revise the serial 41 entry to cover upfront amounts for long-term leases of industrial or infrastructure plots provided by specified government-owned entities; and replace definitions of &quot;Governmental Authority&quot; and introduce &quot;Government Entity&quot; with ninety percent participation criteria.</description>
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