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    <description>Amendment adds zero-rated/exempt entries exempting goods transport agency services to government and registered entities (Heading 9965/9967), banking services to PMJDY BSBD account holders (Heading 9971), and rehabilitation professionals&#039; services at specified public or registered institutions (Heading 9993); it also amends wording to include banking companies, substitutes certain headings, omits a serial entry, and inserts a definition of &quot;financial institution&quot; as per the Reserve Bank of India Act.</description>
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