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    <title>Amendment in Notification No.12/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>The amendment excludes local delivery services provided by or through an electronic commerce operator from the relevant entry, narrows the definition of goods transport agency to exclude such operators, and inserts exempt entries under Heading 9971 for life and health insurance services provided to insureds who are not groups, plus reinsurance of those services. Explanations clarify applicability to individual or individual and family contracts and define &quot;group&quot; to include employer employee and certain non employer groups; &quot;health insurance business&quot; is also defined.</description>
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      <description>The amendment excludes local delivery services provided by or through an electronic commerce operator from the relevant entry, narrows the definition of goods transport agency to exclude such operators, and inserts exempt entries under Heading 9971 for life and health insurance services provided to insureds who are not groups, plus reinsurance of those services. Explanations clarify applicability to individual or individual and family contracts and define &quot;group&quot; to include employer employee and certain non employer groups; &quot;health insurance business&quot; is also defined.</description>
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