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    <title>Exempted supply of services - Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.</title>
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    <description>The notification amends the UTGST rate schedule by substituting &quot;transmission and distribution&quot; with &quot;transmission or distribution&quot; at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers&#039; contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that &quot;insurer&quot; has the meaning under the Insurance Act.</description>
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      <description>The notification amends the UTGST rate schedule by substituting &quot;transmission and distribution&quot; with &quot;transmission or distribution&quot; at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers&#039; contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that &quot;insurer&quot; has the meaning under the Insurance Act.</description>
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