Central Government amends Union Territory Goods and Services Tax Act, 2017.
Amendment addresses Notification No.12/2017- Union Territory Tax (Rate) dated June 28, 2017.
New entries added for services by goods transport agencies to government bodies and banking companies to BSBD account holders under PMJDY.
Modification made to entry against serial number 34A, adding "banking companies and" for PSUs.
Serial number 66 removed, and entry for serial number 67 omitted.
Inclusion of services by rehabilitation professionals under RCI Act, 1992, at medical and educational establishments.
Definition of "financial institution" added in paragraph 2.
Effective from January 1, 2019.
Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.