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    <title>Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017</title>
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    <description>Union Territory GST Nil-rate treatment is amended to cover specified helicopter seat-share travel, storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing, seamen&#039;s provident fund services, toll collection rights and coffee curing services. Goods transport agency services involving goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are redefined for these purposes. The amendments take effect from 1 November 2026.</description>
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