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    <description>Amendment revises the SGST tariff by modifying table entries, inserting new items and rates, and adding explanatory clauses; inserts serial 38 to tax construction/engineering/installation services for specified renewable and waste-to-energy projects; reclassifies leasing/rental, passenger air transport for pilgrimage (when engaged by specified organisations and where input tax credit on goods has not been taken), insurance of goods carriage, and high-priced cinematograph admissions; adds definitions for &quot;specified organisation&quot; and &quot;goods carriage&quot;; effective from 1 January 2019.</description>
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