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    <title>Seeks to amend Notification No. 12/2017- State Tax (Rate), dated the 7thJuly, 2017</title>
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    <description>Amends the State GST rate notification to add nil-rated exemptions for specified services: goods transport agency services to government entities registered solely for tax deduction purposes; banking services to Basic Saving Bank Deposit account holders under the national inclusion scheme; and rehabilitation professionals&#039; services at qualifying institutions. It inserts a statutory definition of financial institution mirroring the Reserve Bank Act and makes consequential changes to tariff headings, table entries, and scope language in the existing notification.</description>
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      <description>Amends the State GST rate notification to add nil-rated exemptions for specified services: goods transport agency services to government entities registered solely for tax deduction purposes; banking services to Basic Saving Bank Deposit account holders under the national inclusion scheme; and rehabilitation professionals&#039; services at qualifying institutions. It inserts a statutory definition of financial institution mirroring the Reserve Bank Act and makes consequential changes to tariff headings, table entries, and scope language in the existing notification.</description>
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