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    <title>Amendment in Notification No. 12/2017-State Tax (Rate), dated the 28th June, 2017</title>
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    <description>The notification inserts an exclusion for local delivery services provided by or through an Electronic Commerce Operator, adds exemptions: 36C and 36D for life and health insurance services to insured persons who are not a group (applicable to individuals or individuals and their family), and 36E for reinsurance of those services. It revises the definition of &quot;goods transport agency&quot; to exclude e-commerce operators providing local delivery, defines &quot;group&quot; for the insurance exemptions to include employer-employee and certain non employer-employee groups, and defines &quot;health insurance business.&quot;</description>
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