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    <title>Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Exemptions on supply of services under UTGST Act</title>
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    <description>Amends the UTGST rate notification to exempt services of life insurance and health insurance provided by an insurer to non-group insureds (individuals or individual-plus-family), and reinsurance of those services; excludes local delivery services provided by or through an Electronic Commerce Operator from a separate entry; revises &quot;goods transport agency&quot; to exclude such electronic commerce operators; defines &quot;group&quot; for these exemptions and defines &quot;health insurance business&quot; to include sickness, medical, surgical, hospital expense, travel and personal accident benefits.</description>
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