GST:
The Government has amended Notification No. 12/2017-Central Tax (Rate), introducing GST exemptions for specified services, including helicopter passenger transport on a seat-share basis in certain North-Eastern States and Bagdogra, Seamen’s Provident Fund Organisation services, toll-related rights and coffee curing services. The definition of goods transport agency was amended and the definition of ‘seed ’ was inserted. The amendments shall come into force from 01-11-2026.
NOTIFICATION NO. 07/2026-CENTRAL TAX (RATE) dated 27.10.2026]
