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    <description>Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of &quot;financial institution&quot; by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.</description>
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      <description>Amendment inserts nil tax entries: transport services by goods transport agencies to governmental entities registered only for tax deduction; banking services to Basic Savings Bank Deposit account holders under Pradhan Mantri Jan Dhan Yojana; and rehabilitation services by professionals recognised under the Rehabilitation Council of India Act when provided at specified institutions. The amendment also substitutes and omits certain table entries, inserts a definition of &quot;financial institution&quot; by reference to the Reserve Bank of India Act, and takes effect from the stated commencement date.</description>
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