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    <title>Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Exempted supply of services under the CGST Act</title>
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    <description>Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from &quot;goods transport agency&quot;, defines &quot;group&quot; for the insurance exemptions, and defines &quot;health insurance business&quot;.</description>
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