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    <description>The notification inserts nil-rated entries for goods transport agency services to government/local authorities registered only for tax deduction, nil-rating of banking company services to Basic Savings Bank Deposit account holders under PMJDY, and nil-rating of rehabilitation professionals&#039; services at specified institutions; it also amends certain headings and entries in the exemption table, omits one serial entry, and adds a definition of &quot;financial institution&quot; by reference to the Reserve Bank of India Act, effective 1 January 2019.</description>
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