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    <title>Amendment to Notification No. 12/2017- State Tax (Rate) so as to exempt certain services</title>
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    <description>The amendment inserts targeted nil-rate exemptions for specified services: goods transport agency services to government entities registered only for tax deduction at source; banking services to Basic Saving Bank Deposit account holders under PMJDY; and rehabilitation, therapy or counselling services by recognised professionals at certain public and registered institutions. It also adds a definition aligning &quot;financial institution&quot; with the Reserve Bank of India Act and makes consequential tariff-heading and serial-entry adjustments in the principal State Tax (Rate) notification.</description>
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