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    <title>Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30thJune, 2017</title>
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    <description>The amendment narrows exemptions by providing that services by a goods transport agency are not exempt when supplied to government departments, local authorities or governmental agencies that have registered only to deduct tax under section 51 and not to make taxable supplies. It adds taxable-service entries for business facilitators to banks, agents of business correspondents to business correspondents, and security personnel services to registered persons, with provisos excluding government entities registered solely for deduction under section 51 and persons paying tax under section 10. Provisions applicable to Central and State Governments extend to Parliament and State Legislatures.</description>
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      <description>The amendment narrows exemptions by providing that services by a goods transport agency are not exempt when supplied to government departments, local authorities or governmental agencies that have registered only to deduct tax under section 51 and not to make taxable supplies. It adds taxable-service entries for business facilitators to banks, agents of business correspondents to business correspondents, and security personnel services to registered persons, with provisos excluding government entities registered solely for deduction under section 51 and persons paying tax under section 10. Provisions applicable to Central and State Governments extend to Parliament and State Legislatures.</description>
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