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    <description>The amendment adds nil-rated exemptions for life and health insurance services provided to non-group insureds (including individual-and-family contracts), exempts reinsurance of those services, excludes electronic commerce operators providing or facilitating local delivery from the &quot;goods transport agency&quot; definition and non-application entry, and inserts definitions of &quot;group&quot; and &quot;health insurance business&quot; to govern the new exemptions.</description>
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