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    <title>Amendment in Notification No. 12/2017- Puducherry GST (Rate), dated 29th June, 2017</title>
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    <description>Amendments clarify that specified entries do not apply to local delivery services provided by or through an Electronic Commerce Operator; insert exemptions under Heading 9971 for life insurance and health insurance services provided to non-group insureds (applying to individuals or an individual and family) and for reinsurance of those services; amend the goods transport agency definition to exclude electronic commerce operators providing local delivery; define &#039;group&#039; for those insurance exemptions to mean persons joined for common economic purpose other than availing insurance (including employer-employee and non employer-employee groups); and define health insurance business to include medical, surgical, hospital, travel and personal accident benefits. Effective 22 September 2025.</description>
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      <description>Amendments clarify that specified entries do not apply to local delivery services provided by or through an Electronic Commerce Operator; insert exemptions under Heading 9971 for life insurance and health insurance services provided to non-group insureds (applying to individuals or an individual and family) and for reinsurance of those services; amend the goods transport agency definition to exclude electronic commerce operators providing local delivery; define &#039;group&#039; for those insurance exemptions to mean persons joined for common economic purpose other than availing insurance (including employer-employee and non employer-employee groups); and define health insurance business to include medical, surgical, hospital, travel and personal accident benefits. Effective 22 September 2025.</description>
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