Amendment Scope: Notification No. 9/2017- Integrated Tax (Rate) revised.
New Entries: Added services by goods transport agencies to government entities and banking companies to BSBD account holders under PMJDY.
Entry Modifications: Updated entry for PSU exemptions to include banking companies.
Entry Removal: Omitted serial number 70 and related entries.
Inclusion of Professionals: Introduced services by rehabilitation professionals at medical and educational institutions.
Definition Addition: Added definition of "financial institution" per RBI Act, 1934.
Effective Date: Changes effective from January 1, 2019.
Authority: Central Government, acting on Council recommendations, exercises powers under IGST Act.
Signatory: Gunjan Kumar Verma, Under Secretary to the Government of India.